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
The response of the UK’s top income tax payers to the shadow chancellor’s announcement that a Labour government would reintroduce the 50% rate could have ‘big implications’ for tax revenues, the Institute for Fiscal Studies (IFS) has warned.
The National Audit Office will report in the spring on ‘controls to develop, monitor and evaluate the use of tax reliefs’.
The House of Lords Economic Affairs Finance Bill Sub-committee, whose inquiry is focusing on partnership taxation and tax policy making, heard evidence on 27 January from Judith Freedman, professor of taxation law at the Uni
Richard Asquith considers HMRC’s rethink on the taxation of bitcoins
HMRC has advised traders that it is looking at alternatives to 20% VAT on purchases of Bitcoin, which is regarded as a voucher rather than a currency, the Financial Times reported.
HM Treasury has invited ‘business, charities and members of the public’ to say what they would like to see in the Budget on 19 March. ‘In the interest of open and transparent policy-making, the government welcomes original and innovative ideas,’ the Treasury said.
The draft Finance Bill 2014 contains more than 100 pages on employee share schemes. David Cohen looks at some of the key clauses and proposals.