Budget 2014

Our expert insight and opinion on the 2014 Budget

  • The UK might be the most competitive tax system in the EU but businesses are scared for their reputations and perceived avoidance.

    Jonathan Riley Head of Tax

    19/03/2014 13:20

  • UK is the fastest growing world economy - how do we get our employees driving this growth?

    Amanda Flint Tax Partner

    19/03/2014 12:40

  • Finance funding for exports doubled to £3 billion, interest rates cut 1/3: We'll have the most competitive export finance.

    Jonathan Riley Head of Tax

    19/03/2014 13:10

  • Tax avoidance schemes registered falls. Re-announcement of pay first, argue later on use of schemes...

    Jonathan Riley Head of Tax

    19/03/2014 13:00

Tax Consultation Responses

Our recent response documents to the various consultations raised by HM Revenue & Customs (HMRC) and HM Treasury

Date Published           Title

17 September 2014      Improving operation of Construction Industry Scheme - Consultation Response

15 September 2014      Voluntary payrolling of benefits - consultation response

15 September 2014      Exemption for paid or reimbursed expenses - consultation response

15 September 2014      Trivial benefits exemption - consultation response

15 September 2014      Response to abolition of £8,500 threshold - consultation response

22 July 2014      Direct recovery of debts

30 June 2014      Implementing a capital gains tax charge on non-residents

14 May 2014      Supporting the employee-ownership sector - consultation response

08 May 2014      Theatre tax relief - consultation response

30 April 2014      Bank levy banding approach - consultation response

28 February 2014      Proposed changes to regulations 72E and 72F income Tax (PAYE) regulations 2003 - consultation response

24 February 2014      Tackling marketed tax avoidance - consultation response

13 February 2014      Finance Bill 2014 representations: Artificial use of dual contracts by non-domiciles

04 February 2014      Finance Bill 2014 representations: Measures affecting partnerships

04 February 2014      Finance Bill 2014 representations: BPRA

04 February 2014      Finance Bill 2014 representations: employee ownership trusts

30 January 2014      Draft guidance on Research & Development expenditure - consultation response

23 January 2014      Call for evidence on the taxation of partnerships - consultation response

25 October 2013      Draft legislation to prevent certain claims for transfer pricing compensating adjustments - briefing paper

16 October 2013      Changes to the payment of interest distributions from Authorised Investment Funds - consultation response

02 October 2013      Raising the stakes on tax avoidance - consultation response

02 October 2013      Reform of close company loans to participators rules - consultation response

26 September 2013      Business Premises Renovation Allowances (BPRA) - consultation response

26 September 2013      Supporting the employee-ownership sector - consultation response

05 September 2013      Disclosure of tax avoidance schemes (DOTAS) regime on the confidentiality hallmark - consultation response

29 August 2013      Modernising the taxation of corporate debt and derivative contracts - consultation response

27 August 2013      Simplifying charges on trusts – consultation response

27 August 2013      Disclosure of tax avoidance schemes (DOTAS) regime - confidentiality and employment income hallmarks - consultation response

16 August 2013      Strengthening the Code of Practice on Taxation for Banks - consultation response

14 August 2013      A review of two aspects of the tax rules on partnerships - consultation response

13 May 2013      ISA qualifying investments - consultation response

28 February 2013      Comments on promoting tax compliance and procurement - consultation response

05 February 2013      Finance Bill 2013 draft clauses: R&D - consultation response

23 November 2012      Implementing the UK-US FATCA Agreement - consultation response

16 November 2012      Simplifying share buy-backs - consultation response

08 November 2012      Implementing employee owner status - consultation response

31 October 2012      HMRC Brief 24/12: Sampling basis for capital allowance claims

22 October 2012      The attribution of gains to members of closely controlled non-resident companies - consultation response

15 October 2012      Lifting the lid on tax avoidance schemes - consultation response

05 October 2012      IHT: periodic charges on trusts - consultation response

05 October 2012      Cap on unlimited tax reliefs - consultation response

18 September 2012      Tax advantaged employee share schemes - consultation response

18 September 2012      Enterprise Management Incentives: academics - consultation response

14 September 2012      General anti-abuse rule - consultation response

13 September 2012      Statutory residence test - second consultation response

10 September 2012      Corporation tax reliefs for the creative sector - consultation response

23 August 2012      Ensuring the fair taxation of residential property transactions - consultation response

16 August 2012      Taxation of controlling persons (IR35) - consultation response

16 August 2012      Withdrawing a notice to file a self-assessment form - consultation response

29 June 2012      Consultation on an above the line credit for research and development - consultation response

27 June 2012      Real Estate Investment Trusts - consultation response

22 June 2012      Income tax rules on interest - consultation response

18 May 2012      VAT: addressing borderline anomalies - consultation response

15 February 2012      Patent Box - consultation response

15 February 2012      Enterprise Investment Scheme changes - consultation response

15 February 2012      Controlled Foreign Companies reform - consultation response

15 February 2012      Introduction of the Seed Enterprise Investment Scheme - consultation response

01 December 2011      Disclosure of Tax Avoidance Schemes (DOTAS): Hallmarks - consultation response

05 October 2011      HMRC publishes its summary of responses to the real time information systems for PAYE consultation

05 October 2011      Relief for income tax losses - a consultation

28 September 2011      Tax-advantaged venture capital schemes - consultation response

22 September 2011      Controlled Foreign Companies (CFC) reform - consultation response

16 September 2011      Integrating the operation of PAYE and NIC

16 September 2011      Future relationship between HMRC and the tax agent community - consultation response

12 September 2011      Reform of the taxation of non-domiciled individuals

12 September 2011      Statutory definition of tax residence

08 September 2011      HMRC Consultation Document - The Simplification of Regulatory Powers

01 September 2011      Consultation on the Patent Box - consultation response

30 August 2011      A new incentive for charitable legacies - consultation response

30 August 2011      Consultation on the abolition of 36 tax reliefs

30 August 2011      Consultation on capital allowances for fixtures - consultation response

30 August 2011      Research and Development tax credits: response and further consultation

18 March 2011      Extra statutory concessions - fourth technical consultation on draft legislation

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