Claim was ‘an abuse of a scheme designed to help charities in need’
ACCA's head of taxation asks: ‘Where do you draw the line?’
The focus should be on current and future behaviour, says PwC
SI 2013/267
SI 2013/263
Sarah Cormack considers the draft legislation on the new CGT regime for high-value dwellings.
Wendy Walton and Gemma Davies review recent developments.
Annette Morley on the disposal of agricultural property gifts.
Comments invited by 25 February
HMRC invites questions on ‘finalised draft’ regulations