The Budget included proposals for two changes to the double taxation relief targeted anti-avoidance rule (TAAR), in a bid to bring it into line with similar anti avoidance measures and to cut down on abusive arrangements

The Budget contained a measure aimed at tackling employers who have a history of misusing the employment allowance (EA) to avoid paying the correct amount of national insurance contributions (NICs), by requiring employers to pay a bond equivalent to the amount of relief

Plans unveiled as part of the Budget papers to move to a points-based penalty system for late or missing tax returns have been criticised by the Association of Taxation Technicians (ATT), over concerns the decision could result in unintended consequences, particularly when the Making Tax Digital regime starts