The Public Bill Committee has completed its consideration of Finance Bill 2013. Amendments were agreed to cl 219 (international agreements to improve tax compliance), and a new cl 4 (contribution allowances: plant and machinery) was added to the Bill.
The price of an appeal is an important consideration, writes Liesl Fichardt
James Bullock looks at the activist group's failed attempt to challenge HMRC
SI 2013/477
Ryan Hawthorne examines the Court of Appeal decision in Daniel.
Reader feedback from Nicholas Jordan and David Harkness on the problems of trying to apply GLO procedures to the tribunal lead case rule.
Michael Anderson and Kevin Elliott compare and contrast the rule 18 process for bringing lead cases to the FTT with the more sophisticated GLO process which exists in the High Court to demonstrate how the use of rule 18 might be made more efficient and effective.
Heather Gething and Andrew Cooke review the Supreme Court judgment in Prudential. Ian Young provides a view from the ICAEW.
R (on the application of Prudential plc and another) v Special Commissioner of Income Tax and another
The new policy document could hinder tax officials in their work, warn Peter Nias and Barbara Belgrano