Policing the tax frontier – family businesses in the firing line?

HMRC have got a predicament on their hands when it comes to policing the boundary between low corporation tax rates, capital gains tax for individuals, and income tax. This continuing trend away from taxing companies and instead taxing individuals means c


Tax legislation needs more scrutiny, not less by George Bull

Recent moves by the Government to curb the powers of the House of Lords by making greater use of secondary regulations instead of relying on primary legislation could have disastrous implications for the scrutiny of tax legislation.