Tax publisher and capital allowances expert Ray Chidell has warned that while the tenfold increase in the annual investment allowance (AIA) is welcome, the increase to £250,000 from 1 January is un
Finance Bill 2013
Draft Finance Bill 2013 clauses set out new RTI and PAYE late payment filing penalties that won’t come into effect until April 2014.
The Chancellor’s share-scheme reforms in Finance Bill 2013 draft clauses got mixed reviews from remuneration tax expert and part-time theatre critic Philip Fisher.
While it responded to criticisms from accountants in areas such as the controlling p
Unincorporated businesses beneath the VAT registration threshold will be able to start accounting for their income and expenses using a simplified cash-based regime for financial years starting fro
The government has confirmed in the Draft Finance Bill 2013 a number of changes to the capital
Several anti-avoidance measures mentioned by the Chancellor in his Autumn Statement took immediate effect from 5 December, the date of his speech.
Chancellor George Osborne struck a Robin Hood-style pose during his Autumn Statement as he sought to demonstrate “we are all in this together” by announcing measures to take more tax from the bette
HMRC emerged as the Chancellor’s pet department in the Autumn Statement.