HMRC has published provisional guidance on the ‘IR35’ rules for office holders.
Former tax lawyer calls for restriction of deductions for interest and royalties paid
SI 2013/622
John Lovell and Paula Tallon explain how to handle practical problems caused by the increase in the annual investment allowance limit and the capital allowances changes in FA 2012
Revenue & Customs Brief 03/13
SI 2013/559
Kingfisher boss warns of danger that the tax base ‘is going to disappear’
SI 2013/464
Andrew Marr answers a query concerning the problems with hybrid LLPs and company structures
Paul Rutherford analyses a recent case in which the FTT dissected the partnership's business into trading and non-trading activities.