The pre-Budget special, which also brings together our extensive pre-Budget coverage, can be accessed by visiting the AccountancyAge.com home page and clicking on the icon at the top of the right-hand side.
Over the last week rumours have arisen that Gordon Brown will announce some form of ‘tax amnesty’ in the Budget to encourage those who have not filed their returns or payed over tax they owe, although some tax practitioners are sceptical about the prospect of such a puritanical chancellor making such a move.
The rumours follow his announcement of a crackdown on tax avoidance last week.
There are only a few short weeks until the notorious IR35 regulations start to bite on consultants and small businesses who run as personal services companies.
AccountancyAge.com last week revealed that up to 4,000 of those affected could be affected by a double tax hit of almost 60% because they fall under both the IR35 rules and the construction industry tax scheme.
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