Helen Lethaby provides your monthly review
Chris Bates and Judy Harrison provide your detailed review of the Supreme Court decision. Plus further insight from Giles Goodfellow QC, Rupert Shiers, Bill Dodwell and Jason Collins
Hartley Foster reviews the Supreme Court decision on the procedural issue
The Public Bill Committee agreed government amendments to Schedule 8 (reduction in childcare relief for higher earners) and Schedule 10 (company ceasing to be a member of a group) on 24 May.
The following provisions were passed without amendment:
HMRC are inviting comments by 1 June on draft anti-avoidance legislation to provide that certain foreign pensions paid to UK residents may be taxed in the UK.
‘Over the next few months the taxman will dine out in some of London’s finest restaurants. Who will pick up the bill, you ask? We will be, as taxpayers.
Tax specialists are divided over how the coalition government’s tax policies compare to those of its predecessor, a recent Tax Journal survey suggests.
HMRC have reminded taxpayers who wish to make a disclosure under the Plumbers Tax Safe Plan that they must notify HMRC by 31 May.
The Public Bill Committee agreed several government amendments to Schedule 2 (employment income provided by third parties) on 19 May.
Clause 31 (company ceasing to be member of group: availability of relief) and Schedule 7 (investment companies) were also amended.
The government has asked the Office of Tax Simplification to ‘look closer’ at tax administration for small business and report to ministers ahead of Budget 2012.