Leading tax professionals comment on the key draft measures
Where two or more appeals before the First-tier Tribunal raise a related issue, the Tribunal may nominate one of them as a ‘lead case’ and stay the others. David Harkness and Nicholas Jordan examine the problems this could cause.
Alex Henderson on tax policy issues; Paul Belsman on the tax issues for SMEs; John Endacott on private client tax issues; Vimal Tilakapala on tax on the banking sector; and Marc Selby on stamp duty land tax.
Leading tax professionals comment on the recommendations of the GAAR study group.
Details of the personal allowances and tax rates for 2012/13 have been published on HM Treasury’s website.
George Osborne’s growth measures in the Autumn Statement were partly to divert attention from the grim economic picture. David Smith says they did not succeed in doing so.