Tax Faculty warns that the ‘real losers’ will be ordinary small and medium sized businesses
HICBC will create problems in some ‘basic’ situations, tax expert tells MPs
Any immediate changes should be viewed as an interim step, says CIOT
‘We are delighted that … we are able to make these two men pay for their cynical action’, says HMRC
Wendy Walton and Gemma Davies examine recent developments, including the first tribunal ruling on what constitutes reasonable care where a taxpayer has engaged an agent to act on his behalf.
Mike Lane and Richard Jeens examine the options available and the related tax issues
SEIS reinvestment relief is a very attractive relief but it is important to note that it applies for 2012/13 only, says Paul Howard
Entitlement to benefits and right to reside in the UK
BIS consultation includes some details of tax treatment but HM Treasury will consult separately on tax issues
Helen Lethaby reviews recent developments