Tax advisers promoting tax avoidance schemes are likely to face criminal action as Chancellor plans to introduce tough legislation in the Budget

HMRC and the government need to take urgent action to clamp down on the prevalence of R&D tax fraud and reform the rules, says Lord Leigh of Hurley, chair of the Finance Bill Sub-Committee

There are only a few weeks left until the capital gains tax annual exemption is halved to £6,000 bringing 250,000 taxpayers into scope from 2023-24 tax year