HMRC is consulting until 16 January 2015 on:
Employment and partnerships
Private residence relief
Devolution is being undertaken piece-meal and inconsistently, writes Lakshmi Narain
James Bullock examines HMRC's consultation on closure rules and finds the proposals amount to a staggering 'inequality of arms'.
Patrick Cannon comments on the impact of a recent decision of the European Court of Human Rights.
Keith Gregory (NGM Tax Law) answers a query on a client that is an EU-based insurance company looking to market one of its insurance products in the UK, and wishes to know if such a policy can be sold without triggering an adverse charge to income tax under the personal portfolio bond rules.
Reclassification of dividends into salary
Giles Salmond (Eversheds) provides his perspective on PPG and recent decisions of the CJEU, and looks at where this leaves us
Andrew Goldstone (Mishcon de Reya) considers the CGT proposals for non-residents owning UK residential property