‘A brave and determined investigation’
'A fascinating and innovative development aimed at “changing behaviours”'
‘Sufficient checks and balances are not yet in place,’ says head of tax at Berwin Leighton Paisner
‘Loopholes are being closed with immediate effect,’ the chancellor announced
Small profits rate is unchanged at 20%
Treasury committee set to begin its own inquiry into Britain’s tax system
Carry forward of trade losses is a well-established feature of tax law
It is our job to change the law, Commons treasury committee chairman told HMRC
Some activity that is not technically ‘tax avoidance’ may still be problematic. But a GAAR cannot deal with it, and it is unfair to criticise HMRC over multinationals’ tax planning, Judith Freedman tells Tax Journal.
Package includes expansion of unit focusing on affluent individuals