John Hayward questions whether the pensions tax regime introduced in 2006 achieved the simplification it intended
IHT debt rules and Joost Lobler lead the month's roundup of vital issues by Wendy Walton and Matthew Braithwaite
HMRC has published for comment by 27 August 2013 two sets of draft regulations specifying the types of arrangements involving the new annual tax on enveloped dwellings (ATED) which HMRC will require to be disclosed under the disclosure of tax avoidance schemes (DOTAS) rules, together with details
Scholarships to sons of company director
What’s in practitioners’ in-trays this month, with Chris Sanger, David Harkness, Christopher Groves and Daniel Lyons
Prime minister David Cameron has announced tax breaks for married couples will become law. A Treasury spokesperson told Tax Journal: ‘The government’s commitment to bring forward a proposal to recognise marriage in the tax system remains firm.
Neil Pearson discusses the proposed tax break for socially motivated organisations
Exercise of share option
Navigate your way through the rules, with William Arrenberg, Casey O’Hara, Richard Harryman, Mike Haynes, David Smith, Steve Wade and Malcolm Finney.
Michael Dawson answers a readers query about charges that could arise for elderly clients