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
Finance Bill 2013
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.
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
These tables reflect announcements made in December 2012.
Following the Autumn Statement on 5 December, the government published t
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.