Kingfisher boss warns of danger that the tax base ‘is going to disappear’
SI 2013/464
Andrew Marr answers a query concerning the problems with hybrid LLPs and company structures
Paul Rutherford analyses a recent case in which the FTT dissected the partnership's business into trading and non-trading activities.
Annette Morley on the disposal of agricultural property gifts.
Radical change in the system ‘merits consideration’
Negligible value claims is a topic of interest to both individuals and corporates. Paul Howard and Martin Mann provide your refresher guide to the rules.
HMRC has offered a settlement opportunity for participants in certain tax avoidance schemes. Jonathan Levy examines the detail, and suggests there is a tension between this settlement opportunity and HMRC's overarching litigation and settements strategy.
Late filing penalty will apply to a return filed after 31 January even if there is no tax to pay
House of Lords committee will question anti-avoidance campaigner Richard Murphy and leading tax advisers