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 view of the House of Commons’ Budget debate
A rule change could have devastating consequences for globetrotting employees
The chancellor’s claim to have axed the need for a pension annuity is unimpressive – and familiar
Views sought on tax reform of defined contribution savings
Each Taxation writer provides a tetrad of analyses of the chancellor’s announcements
The economic outlook is improving, says the Institute for Fiscal Studies, but problems lay ahead
Could the relatively short draft of FA 2014 be the start of a welcome trend?
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
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