SI 2012/2902
UK government ‘has already drafted FATCA legislation’, International Tax Review reports
It is ‘not right if you have businesses … paying no taxes anywhere’
We need a rational debate about the appropriate tax treatment of pensions, says Paul Johnson
Wendy Walton and Gemma Davies review recent developments in the private client arena, which include the list of HSBC Jersey account details passed to HMRC and the Upper Tribunal decision in Buzzoni on gifts with reservation of benefit
Order amends FA 2004 Part 4 annual allowance charge provisions
The pension schemes pages of the HMRC website have been redesigned and include a new section for pensions professionals (‘Pension schemes for advisers and practitioners‘). HMRC’s Pension schemes newsletter no.
Disposal of land: claim for entrepreneurs’ relief
Paper tax return will result in penalty even if online return is also filed
David Wilson sets out key issues for advisers to consider this month