London and Paris have the best fine dining restaurants in the world, according to the Elite 100 Restaurants 2014. Both have eight entries in the annual ranking voted for by readers of private jet lifestyle magazine Elite Traveler.
The Budget confirmed a contentious proposal to significantly extend HMRC's powers in both existing and future open enquiries, despite significant opposition during consultation earlier in the year.
No one disputes that taxpayers must all pay their fair share, but equally fair procedure, due process and legal certainty are vital. These measures place those principles under serious threat