Commenting on the controversial measures to tackle mass marketed avoidance that are going through Parliament, Jason Collins writes that affected taxpayers need to consider their options, including any grounds for challenge.
Mark Eaton and Alastair Munro suggest that the wording of the draft legislation is too wide and may limit claims to double tax relief in circumstances where that does not appear to be intended
By Peter Vaines
Lee Squires and Fiona Bantock review recent VAT developments, including decisions in ATP PensionService, Dixons Retail and Leeds City Council, and draft VAT measures to be included in the 2014 Finance Bill.
The draft Finance Bill 2014 contains more than 100 pages on employee share schemes. David Cohen looks at some of the key clauses and proposals.
Draft legislation is to be included in Finance Bill 2014 to counter tax avoidance through the use of a partnership, but with more people being affected than previously thought, there is more thinking to be done, says James McCredie.
The exchequer secretary to the treasury, David Gauke, has confirmed that draft clauses to be included in Finance Bill 2014 will be published on 10 December 2013, together with responses to policy consultation, explanatory notes and tax information and impact notes.
Nick Nocton considers the proposed changes to the taxation of remote gambling