George Osborne will present his fifth Budget on 19 March in the context of an improving outlook for the economy. David Smith looks at what might be in store
The CIOT has written five individual complaints to the EU Commission on what is now FA 2013 regarding the non-compliance of UK tax law with EU law. The complaints concern the following:
Tax reliefs are to come under scrutiny from the Public Accounts Committee, as its chairperson Margaret Hodge continues to defy critics. Andrew Goodall reports
Paul Radcliffe comments on the forthcoming global FATCA-like regime.
Views from tax professionals on some of the points to watch in the draft measures due to be included in this year's Finance Bill.
The City of London Law Society Revenue Law Committee and the ICAEW Tax Faculty have both called for a delay in the implementation of the proposed ‘salaried member’ partnership measures which are due to be included in Finance Bill 2014.
The Institute for Fiscal Studies (IFS) has warned the three main political parties that their plans for more tax cuts will do little to help the low paid, the Financial Times reported.
What changes are the new OECD draft guidelines proposing? Bill Dodwell, head of the tax policy group at Deloitte, considers when the changes will take effect and what companies can do to prepare now.
Ed Balls has pledged that a Labour government will restore the top rate of tax to 50%, risking that the party will be seen as anti-business. David Smith reports
Lord MacGregor, chairman of the House of Lords Economic Affairs Committee and the Finance Bill Sub-Committee, explains the role of the committee and the topics it is examining