- Saturday, February 4, 2012 - 05:08
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Simpler options
LIZ HUNTER explores the possible outcomes of the Office of Tax Simplification's review of share schemes
1 Feb 2012
Be careful what you wish for
Do we want a general anti-avoidance rule? DAVID KIRK thinks not
25 Jan 2012
Other side of the coin
JOHN WATSON suggests simpler tax legislation might dispense with the need for a general anti-avoidance rule
18 Jan 2012
Got an alternative response?
It’s not perfect, says DAVID HEATON, but the GAAR proposal is the best offer out there for now
11 Jan 2012
Love me?
Does the government really care about micro-businesses, asks ROBERT MAAS
4 Jan 2012
Looking both ways
ANDREW HUBBARD, aficionado of conundrums, casts a wry eye over the Court of Appeal’s decision in the PA Holdings case
14 Dec 2011
Good news leak
KEVIN SLEVIN wonders whether HMRC’s views of trading activities relating to the substantial shareholdings exemption will also apply to entrepreneurs’ relief
7 Dec 2011
Digital downside
Online tax filing brings benefits, says DONALD DRYSDALE, but is there a drawback to the latest programme?
30 Nov 2011
Tax orienteering
MIKE TRUMAN reports on a Working Together meeting that tried to map out the new investigations landscape
23 Nov 2011
Digitally transparent
HMRC have issued two consultations aimed at making tax simpler and easier to understand. MIKE TRUMAN is not convinced
16 Nov 2011
Not fair
It's about time late-filing penalties notices were issued sooner, says ALLISON PLAGER
9 Nov 2011
Tax engineering
KEVIN SLEVIN wonders whether the ability to manufacture a lower rate with entrepreneurs’ relief may be about to end
2 Nov 2011
