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.
Martin Mann answers a query on legal fees for fines.
SI 2012/3004
Paul Howard provides your refresher guide to the rules
Revenue & Customs Brief 32/12
‘Loopholes are being closed with immediate effect,’ the chancellor announced