Jeanette Zaman and Zoe Andrews write that the recent changes to the partnerships tax rules highlight an increasing trend for loosely drafted, wide-reaching legislation that requires reliance on detailed guidance to identify its actual anti-avoidance targets
Peter Vaines believes that the Court of Appeal has reached the right decision in the Mehjoo case.
The Financial Times reported (30 March 2014) that the UK’s recovery is unusually light in revenues.
In a report describing the ‘landscape’ of tax reliefs in the UK, the National Audit Office has indicated that it intends to carry out future work evaluating how tax reliefs are developed, implemented and administered.
HMRC has published a summary of more than 840 responses received to its consultation Tackling marketed tax avoidance, which closed on 24 February 2014.
Issue of security notice by HMRC
Duty of accountants to give tax advice
Updated tax tables from the Tolley tax team.
Daniel Lyons summarises the key VAT measures from the Budget.
For private clients, this Budget was ‘one of the most disturbing of recent times’, writes Robert Field.