Taxation of dividends: principles of European law
A look at what’s ahead this month, with views from practitioners on what’s in their in-tray: David Harkness on the advent of GAAR health checks; David Whiscombe on a mixed bag for SMEs; Sarah Cormack on the proposed anti-avoidance rules on transfer of assets abroad; and Daniel Lyons highlights proposed changes to the VAT retail export scheme
Dawn Register comments on HMRC’s Business plan update for 2013/14
The Law Society has branded the government’s proposals for partnership tax reform ‘premature’, urging HMRC to avoid further ‘piecemeal’ legislation and postpone any changes until 2015.
The proposed changes, due to take effect on 6 April 2014, are intended to:
Who could be caught by reform proposals on ‘high-risk promoters’? Jonathan Levy considers the likely impact of HMRC’s latest consultation.
Optician changing from franchisee to locum: claim to loss relief
Actor: temporary accommodation
The government is consulting until 26 September 2013 on changes to limit the tax relief available for certain share buy-back and reinvestment arrangements between VCTs and their investors.
Avoidance scheme involving restricted securities: application of Ramsay principle
Restriction on relief for uncommercial trades