Views from tax professionals on some of the points to watch in the draft measures due to be included in this year's Finance Bill.
John Whiting explains why partnerships matter and sets out some quick wins on their taxation, as identified by the Office of Tax Simplification
By George Bull
The exchequer secretary to the Treasury, David Gauke, sets out the government’s three main priorities on tax.
Jenny Doak examines the two sets of provisions in FA 2013 intended to prevent corporate groups from accessing ‘unrealised’ losses from unrelated parties
Following the First-tier Tribunal decision in HMRC’s favour in the double case of Tower Radio Ltd and Total Property Support Services Ltd, Philip Fisher explains why PAYE and NIC avoidance schemes have taken a further hit
George Cotterell comments on Project Blue, the first case to consider the scope of the SDLT anti-avoidance rules in FA 2003 s 75A.
IHT debt rules and Joost Lobler lead the month's roundup of vital issues by Wendy Walton and Matthew Braithwaite
Helen Lethaby reviews recent developments affecting the City, and reflects on the carrot and stick approach in last month’s Budget.