Budget/Finance Act

The Treasury has published draft legislation for consultation and future inclusion in Finance Bill 2014.

It relates to measures proposed in past Budgets and provides more detail of announcements made in the autumn statement earlier this month.

Avoidance: partnerships

As announced in the 2013 Budget, and following consultation over the summer, legislation will be introduced to counter avoidance by partnerships. In particular:

The chancellor should resist the urge to make tax announcements in the autumn statement

Loans to participators are a common issue for small companies – and there is still time for advisers to give the taxman their opinions

FA 2013 gives HMRC acccess to merchant acquirers’ data

The House of Commons concludes its scrutiny of this year’s Finance Bill

At the end of term, it is becoming more likely that parents will give presents to the teachers of their children. Some of the presents are quite valauble, and advice is required on whether an income tax or National Insurance contributions liability will arise

The end of the Finance Bill committee debates can’t come soon enough

Continuing to cut through the Finance Bill committee debates

More high jinks from the public bill committee’s debate of the Finance Bill

Finance Bill committee hearings: a report from behind the sofa

Political parties continue to dance around the provisions of Finance Bill 2013

The Public Bill Committee debate of the Finance Bill focuses on corporation tax rates and pensions