Plans to rush through the imposition of direct recovery of debt (DRD) rules illustrate a lack of respect for the profession as consultation feedback is pretty much ignored, says Yvette Nunn, director of Berkeley Associates

With the Scottish referendum set for 18 September 2014, Jon Meeten, head of tax at KPMG in Scotland, considers the potential tax changes and the impact on business and non-residents from the rest of the UK 

While there is much to be applauded about the government’s campaign to tackle the tax gap, estimated at a monumental £45bn, there are signs that political pressure is the main driver rather than practical measures to collect unpaid tax

As the opposition starts to work on its tax strategy, a new policy paper hints at future retention and even extension of capital allowances, which is welcome but always costly, says Bill Dodwell, head of tax policy at Deloitte

When Scotland goes to the polls on 18 September, there will still be uncertainty about the impact of a yes vote on tax policy as tax raising powers will move north of the border regardless of the outcome, reports Rachel Fielding

The government is consulting on plans to give HMRC sweeping powers to recover debts directly from individuals' and businesses' bank accounts, but are the moves too draconian? Meg Wilson, tax expert at CCH, analyses the proposals and outlines potential pitfalls to a policy shift which has been met with strident opposition from MPs to professional institutes