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Budget/Finance Act

Do micro-businesses need a separate, simpler tax system?

The fifth and sixth sittings of the 2014 Finance Bill debate

What transpired in the third and fourth Finance Bill sittings

Why some Budget secrecy is desirable

Giles v Royal National Institute for the Blind and others, Chancery Division

The system is increasingly haphazard, the Institute for Fiscal Studies has warned

The first Finance (No. 2) Bill 2014 committee meetings maintained the usual low standard

Issues relating to follower notices and accelerated payments in cases of marketed avoidance

Changes to the annual investment allowance made in this year’s Finance Bill

A rule change could have devastating consequences for globetrotting employees

A view of the House of Commons’ Budget debate

The chancellor’s claim to have axed the need for a pension annuity is unimpressive – and familiar

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