The Chancellor of the Exchequer yesterday handed down his 2014 Budget. He described it as a Budget for "makers, doers and savers". Certainly, there
Finance Bill 2014 was published yesterday in draft form. It remains under consultation until 4 February 2014. The Bill and the papers published
Last week the Government published its consultation document on the taxation of partnerships. The consultation, which was foreshadowed at the 2013
The draft Finance Bill 2013 includes a new "disguised interest" regime for income tax. In broad terms, disguised interest arises where a person
The Chancellor's Budget rhetoric emphasised the UK's commitment to being a world leader in the asset management sector: the Chancellor stating that
Today the Chancellor of the Exchequer handed down his 2013 Budget, promising it was a 'budget for an aspirational nation for a Britain that
The provisions of the 2013 Finance Bill have been published in draft form (the draft Bill), together with the explanatory notes and other supplementary documents.
Today, the Chancellor of the Exchequer handed down his Autumn Statement
HMRC published yesterday a follow-up to the March 2012 proposals on reforming the rules on the taxation of interest, including withholding tax.
HMRC has published proposals (in the form of a consultation document) to change some of the UK rules on the taxation of interest, including withholding tax.