Finance Bill 2013

Changes to property tax were among the more eye-catching measures introduced in the 1000-page plus

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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

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Draft Finance Bill 2013 clauses set out new RTI and PAYE late payment filing penalties that won’t come into effect until April 2014.

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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.

The government has finally published details of the General Anti-Abuse Rule (GAAR) in yesterday’s

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

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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

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