Christine Yuill examines the new SEIS and changes to the EIS and VCT rules
Capital allowances are changing, says Steven Bone
CIOT warned that losses rule showed ‘fundamental misunderstanding’ of how businesses operate
Expert welcomes focus on 'the cold hard reality of litigating tax avoidance schemes'
‘Treasury ministers are considering the introduction of German-style “mini jobs”, which exempt workers from tax and national insurance, as part of a swathe of labour reforms to reboot the economy.
Samples backing many claims have been 'too small'
Tax return initiative brings the tax system into ‘further disrepute’, says Lakshmi Narain
HMRC will monitor the effect of several recent policy initiatives to tackle tax avoidance before considering whether to proceed with measures proposed last year to counter avoidance involving income tax loss reliefs.
HMRC has published an ‘e-learning course’ for farmers, developed in conjunction with ‘farming bodies such as the NFU’.
HMRC has amended the Employer further guide to PAYE and NICs, CWG2(2012) at Chapter 1 Page 5 to remove 'lecturers, teachers or instructors' from the list of occupations covered by Social Security (Categorisation of Earners) Reg