The Finance Bill 2014 will contain provisions which will have effect from 30 January 2014 in relation to arrangements entered into on or after that date.
Jason Collins reports on HMRC’s draft legislation and further consultation on tackling marketed avoidance schemes
The government has invited comments by 24 February on proposals, announced in the Autumn Statement following an earlier consultation, to require upfront payment where a tax scheme ‘hits avoidance hallmarks’.
Jolyon Maugham reflects on the new rules for onshore employment intermediaries intended to tackle false self-employment
Richard Asquith considers HMRC’s rethink on the taxation of bitcoins
Gareth Miles and Richard Jeens consider two recent developments that may affect how taxpayers with apparently similar disputes to others decide what course of action to take
Helen Lethaby reviews recent developments affecting the City, including draft Finance Bill provisions and recent decisions in Boyle, Eclipse and Versteegh
Simon Yeo reflects on HMRC’s recent guidance on how the SDLT anti-avoidance in FA 2003 s 75A applies to financing around distributions of property to shareholders
The Times reported (13 January) that James Anderson – manager of Scottish Mortgage Investment Trust, one of Britain’s biggest shareholders in Amazon, Google, Facebook and Apple – warned the companies ‘not to be so aggressive in avoiding UK corporation tax’.
David Whiscombe examines Boyle, a First-tier Tribunal decision on a contractor loan scheme of the kind currently being challenged by HMRC