Child Benefit will be withdrawn by 2013 from households containing at least one higher rate taxpayer, the Chancellor announced.
Claire Falkner on the Australian experience of a GAAR
The tax world has changed since 1997. Judith Freedman challenges some of the reasons often given for opposing the introduction of a GAAR
What are your thoughts on a GAAR? 175 of you responded to a recent Tax Journal survey – here are the headline results and a selection of your comments
Richard Clarke and Hannah Foulkes examine the effectiveness of recent HMRC initiatives
The ‘tax gap’ increased to £42 billion in 2008/09, according to HMRC’s latest estimate.
The Autumn Finance Bill will be published on 30 September, the Treasury announced.
The Government was asked whether it would provide ‘the same level of funding for advertising to highlight tax evasion as is spent on highlighting benefit fraud’.
The Treasury published minutes of the 30 July meeting of the ‘CFC interim improvements’ working group, slides outlining the aim and scope of the interim improvements, and details of the group’s approved terms of reference.
The Treasury published minutes of the 3 August meeting of the ‘Taxation of foreign branches’ working group, and the group’s approved terms of reference. This consultation is set to close on 15 October.
See www.lexisurl.com/g82hx.