House of Lords committee will question anti-avoidance campaigner Richard Murphy and leading tax advisers
SI 2013/15
The tax needs of the UK’s key ‘middleweight business’ sector been neglected, Stephen Herring writes
Views from practitioners on aspects of the draft Finance Bill, including the further entrepreneurs’ relief enhancement to EMI share options (Peter Rayney) and ‘implementation’ of the Philips judgment (David Milne QC).
Annette Morley considers a claim to the annual investment allowance
Bulk settlement is needed to clear ‘huge backlog of cases’, says Jason Collins
It is easy to overlook SDLT when incorporating a company. Peter Rayney explains how to handle this issue in practice.
‘Do it today and take a load off your mind’, says HMRC
Targeted anti-avoidance rules to apply from 21 December 2012
Ashley Greenbank and Nigel Doran contend that the GAAR, as set out in the draft provisions, is an anti-avoidance rule in all but name.