What with the tribunal decision in Icebreaker 2; proposals to allow HMRC to recover tax directly from bank accounts; and the UK’s failed challenge to the EU financial transaction tax, tax dominated the national news agenda over the last few weeks.
What with the tribunal decision in Icebreaker 2; proposals to allow HMRC to recover tax directly from bank accounts; and the UK’s failed challenge to the EU financial transaction tax, tax dominated the national news agenda over the last few weeks. Here's my personal pick of some of Tax Journal’s commentary during that time –
Direct recovery of tax debts – Proposals giving HMRC the power to recover tax debts directly from bank accounts have been the subject of many an outraged recent radio phone-in. Barrister Jolyon Maugham (Devereux Chambers) asks whether the proposed measures are really so bad.
Is the UK a corporate tax haven? – One man’s competitive tax regime is another’s tax haven… Tom Scott (McDemott Will & Emery) considers on which side of the dividing line the UK sits.
Icebreaker: sideways relief denied for IP schemes – If you’ll forgive the pun, did the tribunal set the avoidance bar low… Nigel Doran (Macfarlanes) reviews the case which attracted so much recent media coverage last month.
The tax impact of Scottish independence – With the Scottish independence referendum only a few months away (and the polls closer than many predicted), Dominic Robertson (Slaughter and May) assesses the related tax issues.
The UK’s premature legal challenge on the EU FTT – As defeats go, the UK government’s defeat in UK v Council of the European Union was about the best defeat it could have hoped for. Vimal Tilakapala and Anne Powell (Allen & Overy) explain why.
Finance Bill 2014: Follower notices and accelerated payments – Jason Collins (Pinsent Masons) examines the controversial measures to tackle mass marketed avoidance that are going through Parliament and he considers likely grounds for taxpayer challenges.
Practice guide: Alternatives to EMI – There are viable alternatives to enterprise management incentives if a company does not qualify or an individual employee does not meet the criteria to participate. Thomas Dalby (Gabelle) sets out your ‘Plan B’.
Statutory residence test: the end of the ‘clean break’ – Carolyn Steppler and Jane Scott (EY) write that it may be easier for some individuals to become non-UK resident under the SRT, now the concept of a ‘clean break’ has been removed.
All Tax Journal subscribers are entitled to unrestricted access to www.taxjournal.com. If you subscribe to the journal and are missing your log in details, please emailadditionaluser@lexisnexis.co.uk.
Home >Articles > Some highlights from May you may have missed
Some highlights from May you may have missed
What with the tribunal decision in Icebreaker 2; proposals to allow HMRC to recover tax directly from bank accounts; and the UK’s failed challenge to the EU financial transaction tax, tax dominated the national news agenda over the last few weeks.
What with the tribunal decision in Icebreaker 2; proposals to allow HMRC to recover tax directly from bank accounts; and the UK’s failed challenge to the EU financial transaction tax, tax dominated the national news agenda over the last few weeks. Here's my personal pick of some of Tax Journal’s commentary during that time –
Direct recovery of tax debts – Proposals giving HMRC the power to recover tax debts directly from bank accounts have been the subject of many an outraged recent radio phone-in. Barrister Jolyon Maugham (Devereux Chambers) asks whether the proposed measures are really so bad.
Is the UK a corporate tax haven? – One man’s competitive tax regime is another’s tax haven… Tom Scott (McDemott Will & Emery) considers on which side of the dividing line the UK sits.
Icebreaker: sideways relief denied for IP schemes – If you’ll forgive the pun, did the tribunal set the avoidance bar low… Nigel Doran (Macfarlanes) reviews the case which attracted so much recent media coverage last month.
The tax impact of Scottish independence – With the Scottish independence referendum only a few months away (and the polls closer than many predicted), Dominic Robertson (Slaughter and May) assesses the related tax issues.
The UK’s premature legal challenge on the EU FTT – As defeats go, the UK government’s defeat in UK v Council of the European Union was about the best defeat it could have hoped for. Vimal Tilakapala and Anne Powell (Allen & Overy) explain why.
Finance Bill 2014: Follower notices and accelerated payments – Jason Collins (Pinsent Masons) examines the controversial measures to tackle mass marketed avoidance that are going through Parliament and he considers likely grounds for taxpayer challenges.
Practice guide: Alternatives to EMI – There are viable alternatives to enterprise management incentives if a company does not qualify or an individual employee does not meet the criteria to participate. Thomas Dalby (Gabelle) sets out your ‘Plan B’.
Statutory residence test: the end of the ‘clean break’ – Carolyn Steppler and Jane Scott (EY) write that it may be easier for some individuals to become non-UK resident under the SRT, now the concept of a ‘clean break’ has been removed.
All Tax Journal subscribers are entitled to unrestricted access to www.taxjournal.com. If you subscribe to the journal and are missing your log in details, please emailadditionaluser@lexisnexis.co.uk.
