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.
Marc Selby examines the new sub-sale relief rules
Mike Gibson and Chris Sanger report
Bill Dodwell examines the key measures for corporates in the Budget that sees the completion of the coalition’s ‘corporate tax road map’.
Tony Beare considers the impact on the City. Plus, below, in-house Budget views from Jennie Rimmer and Paul Morton.