PRIVATE BUSINESS TAXES

Pete Miller (The Miller Partnership) analyses the changes to entrepreneurs’ relief and goodwill amortisation in draft FB 2015

Trade of horse ownership

Qualifying trade

Devolution is being undertaken piece-meal and inconsistently, writes Lakshmi Narain

James Bullock examines HMRC's consultation on closure rules and finds the proposals amount to a staggering 'inequality of arms'.

What might the UK legislation look like if it was rewritten to follow a more accounts-based approach to business tax, asks David Martin (Centre for Policy Studies)

Carry forward of business losses

Tax Journal's coverage of this year's Autumn Statement.

Practitioner views on the Autumn Statement:

• Helen Lethaby (Freshfields Bruckhaus Deringer) examines the impact on big business;
• Simon McKie (McKie & Co) reviews the private client perspective;
• James Bullock (Pinsent Masons) considers enforcement and compliance issues;
• David Whiscombe (BKL Tax) assesses the impact on SMEs;
• John Whiting (OTS) gives the Office of Tax Simplification’s view; and
• John Hawksworth (PwC) provides an economic perspective.