Finance Act 2008

The new Finance Act merely adds to the fault lines in our over-complex tax system, says MIKE TRUMAN

An implementation team has been set up which will produce technical and operational guidance and a comprehensive learning package

RICHARD CURTIS reviews the 17th and 18th sittings of the Public Bill Committee’s debate on the Finance Bill 2008

FRANCESCA LAGERBERG wonders if HMRC’s powers are going too far in their favour

RICHARD HOLME and JANET PATERSON offer advice for businesses and individuals on tax planning in a recession

Royal Assent on 21 July

MIKE TRUMAN argues in favour of a Taxpayers' Charter that is backed by statute

Finance Act 2008 includes wider range of debts

Exactly what is the impact of a rent charge on entrepreneurs' relief? KEVIN SLEVIN investigates whether the payment of such consideration, now or in the past, can lead to the loss of relief

As Parliament's consideration of the Finance Bill starts in earnest, RICHARD CURTIS looks at its 'ways and means'

Finance Act 2007, Sch 24 to be extended to create single penalty regime for incorrect returns across all the taxes, levies and duties

The announcement of the death of inflation allowance is a matter of concern to all practitioners. JOHN ENDACOTT considers its effect and associated problems