Finance Bill 2013

A new general anti-avoidance rule (GAAR), a statutory residence test to determine an individual's tax residence and legislation to strengthen a tax agreement with Switzerland are among the main

HMRC has finally published guidance on the General Anti-Abuse Rule (GAAR) which forms part of the government's ongoing attempt to tackle abusive avoidance.

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IR35 has been extended to ‘office holders’ in Finance Bill 2013, which could have implications for accountants, according to IR35 consultants 

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On 28 March the government published Finance Bill 2013, enacting

Just before Christmas, HMRC released amended draft Finance Bill 2013 clauses setting out further details for the simplified income and expense regime, and transitional rules to restrict manipulatio

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These tables reflect announcements made in December 2012.

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Following the Autumn Statement on 5 December, the government published t

As HMRC prepares to deal with up to half a million extra Self Assessment tax returns in January because of changes to

In a bid to make the UK the new “technology centre of Europe”, the government confirmed corporation tax reliefs for the creative sector in Finance Bill draft clauses. 

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