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Budget/Finance Act

The system is increasingly haphazard, the Institute for Fiscal Studies has warned

The first Finance (No. 2) Bill 2014 committee meetings maintained the usual low standard

Changes to the annual investment allowance made in this year’s Finance Bill

Issues relating to follower notices and accelerated payments in cases of marketed avoidance

A view of the House of Commons’ Budget debate

A rule change could have devastating consequences for globetrotting employees

The chancellor’s claim to have axed the need for a pension annuity is unimpressive – and familiar

Views sought on tax reform of defined contribution savings

Each Taxation writer provides a tetrad of analyses of the chancellor’s announcements

The economic outlook is improving, says the Institute for Fiscal Studies, but problems lay ahead

Could the relatively short draft of FA 2014 be the start of a welcome trend?

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