HM Treasury has announced that it will introduce a targeted anti-avoidance rule (TAAR) to counter false self-employment arrangements in relation to NIC ‘at the next available legislative opportunity’, with retrospective effect from 6 April 2014.
Draft legislation has been published which is intended to ensure that more of the profits made by offshore contractors in the UK are subject to UK tax.
HMRC has published a summary of more than 840 responses received to its consultation Tackling marketed tax avoidance, which closed on 24 February 2014.
For private clients, this Budget was ‘one of the most disturbing of recent times’, writes Robert Field.
Tony Beare looks at the Budget measures affecting multinational companies
HMRC ‘is up for a fight’, says James Bullock.
Eloise Walker considers difficulties with the new government measures on tackling avoidance involving the transfer of corporate profits
Colin Garwood, head of group tax at InterContinental Hotels Group, provides an industry view on BEPS related issues and responds to a recent call for a top-up tax.
Your guide to the key measures from the Budget, provided by Lexis®PSL Tax and Lexis®PSL Private Client.
Helen Lethaby reviews recent developments affecting the City