For private clients, this Budget was ‘one of the most disturbing of recent times’, writes Robert Field.
Tony Beare looks at the Budget measures affecting multinational companies
HMRC ‘is up for a fight’, says James Bullock.
Eloise Walker considers difficulties with the new government measures on tackling avoidance involving the transfer of corporate profits
Colin Garwood, head of group tax at InterContinental Hotels Group, provides an industry view on BEPS related issues and responds to a recent call for a top-up tax.
Your guide to the key measures from the Budget, provided by Lexis®PSL Tax and Lexis®PSL Private Client.
Helen Lethaby reviews recent developments affecting the City
The City of London Law Society’s Revenue Law Committee and the CIOT have responded to the consultation document Tackling marketed tax avoidance, published on 24 January 2014.
The guidance was reissued on 20 February 2014 and applies from 4 November 2013. It has been updated to reflect legislative changes, in particular in relation to the employment and confidentiality hallmarks and the extension of DOTAS to the new annual tax on enveloped dwellings (ATED).
The First-tier Tribunal has quashed a disclosed tax avoidance scheme which sought to generate significant losses.