Amanda Flint considers the relevant measures, including those on share incentives, dual employment contracts, employment intermediaries and pensions
Your guide to the key measures from the Budget, provided by Lexis®PSL Tax and Lexis®PSL Private Client.
Tax reliefs are to come under scrutiny from the Public Accounts Committee, as its chairperson Margaret Hodge continues to defy critics. Andrew Goodall reports
Wendy Walton and Miranda Chamberlain sift through the draft Finance Bill measures affecting the taxation of private clients
On 31 July 2013, DG Competition opened a formal state aid investigation into several reliefs available from the UK aggregates levy. With Revenue & Customs Brief 27/13 announcing the suspension of those reliefs, the wider implications for direct tax given BEPS are worrying, write Peter Cussons and Jonathan Main.
Jeff Webber answers a query on ATED property rental business relief.
Peter Vaines explains why if you’re making a claim for private residence relief, you might need to think again.
Neil Pearson discusses the proposed tax break for socially motivated organisations