The 31 January deadline dominates the workload for private client advisers but, as David Barton explains, the Autumn Statement and draft 2013 Finance Bill has brought pension planning and the restructuring of property ownership to the fore.
It is easy to overlook SDLT when incorporating a company. Peter Rayney explains how to handle this issue in practice.
Robert Langston considers the three new taxes.
Examining the key tax issues facing this sector. By Eloise Walker, Heather Self, John Christian, and Alison Walker (Pinsent Masons), with in-house views from Robert Fort Ferrovial) on tax competitiveness and David Murphy (Bechtel) on risk management issues for international EPC contracting.
Patent box for EEA rights; Indexation allowance; Film tax credit claims; Supplies of freight transport; Scottish stamp taxes; India tax avoidance agreement; Tax compliance campaign
SDLT avoidance scheme
The second in our series of sector focus reports. By Peter Jackson, Richard Cason, Robert Young and James Meakin (Taylor Wessing), with in-house views from Graham Langley-Smith (Wainbridge Ltd) and Henry Franklin (Tritax Group).
Tax body calls for fundamental review of how the UK should tax gains on immovable property owned by non-residents
Patrick Cannon reviews HMRC's much publicised Tribunal victory
Stamp taxes: Avoidance scheme involving subsidiary company