July saw the surprisingly big Budget, the publication of another Finance Bill and a raft of consultations. Here’s my personal pick of Tax Journal highlights:
Summer Finance Bill: Trusts simplification - The simplification of the inheritance tax trusts rules has been the subject of four consultations. Ian Maston (Mastoni Tax) reviews the measures in the Bill, and asks whether it was worth the wait.
Q&A: Consultations on tackling offshore evasion - HMRC has proposed new measures to tackle offshore evasion, including a criminal offence for corporates and a strict liability offence for those who fail to declare offshore income and gains. Jason Collins and Fiona Fernie (Pinsent Mason) examine the detail.
Briefing: 20 questions on BEPS - Jill Gatehouse and Susanna Brain (Freshfields Bruckhaus Deringer) review the state of play on the OECD’s project to tackle base erosion and profit shifting (BEPS), and identify the main points of interest.
The private client briefing for July - Andrew Goldstone and Victoria Howarth (Mishcon de Reya) explain the latest private client developments that matter.
Osborne sets out his stall for the parliament - With the first Budget of the new parliament, George Osborne showed himself to be a skilled politician but no tax reformer, David Smith (The Sunday Times) writes.
Anson: entity classification revisited - The much awaited decision in Anson seems to raise more questions than it answers. Charles Yorke (Allen & Overy) reviews the Supreme Court’s decision and assesses its wider impact on entity classification.
Is there a tax adviser in the house? - Should tax advisers be bashful about their role or speak up with pride? Stephen Edge (Slaughter and May) reflects on the role of the business tax adviser in the current climate.
All Tax Journal subscribers (note: not LexisNexis subscribers) are entitled to unrestricted access to this website. Print subscribers who are missing password details can request access details by emailing additionaluser@lexisnexis.co.uk.
July saw the surprisingly big Budget, the publication of another Finance Bill and a raft of consultations. Here’s my personal pick of Tax Journal highlights:
Summer Finance Bill: Trusts simplification - The simplification of the inheritance tax trusts rules has been the subject of four consultations. Ian Maston (Mastoni Tax) reviews the measures in the Bill, and asks whether it was worth the wait.
Q&A: Consultations on tackling offshore evasion - HMRC has proposed new measures to tackle offshore evasion, including a criminal offence for corporates and a strict liability offence for those who fail to declare offshore income and gains. Jason Collins and Fiona Fernie (Pinsent Mason) examine the detail.
Briefing: 20 questions on BEPS - Jill Gatehouse and Susanna Brain (Freshfields Bruckhaus Deringer) review the state of play on the OECD’s project to tackle base erosion and profit shifting (BEPS), and identify the main points of interest.
The private client briefing for July - Andrew Goldstone and Victoria Howarth (Mishcon de Reya) explain the latest private client developments that matter.
Osborne sets out his stall for the parliament - With the first Budget of the new parliament, George Osborne showed himself to be a skilled politician but no tax reformer, David Smith (The Sunday Times) writes.
Anson: entity classification revisited - The much awaited decision in Anson seems to raise more questions than it answers. Charles Yorke (Allen & Overy) reviews the Supreme Court’s decision and assesses its wider impact on entity classification.
Is there a tax adviser in the house? - Should tax advisers be bashful about their role or speak up with pride? Stephen Edge (Slaughter and May) reflects on the role of the business tax adviser in the current climate.
All Tax Journal subscribers (note: not LexisNexis subscribers) are entitled to unrestricted access to this website. Print subscribers who are missing password details can request access details by emailing additionaluser@lexisnexis.co.uk.
