Andrew Goldstone and Helen Manis (Mishcon de Reya) review the latest developments that matter in the private client arena
75 in-house tax directors and heads of tax from large companies share their views on the coalition government's tax policies and priorities for a new government.
Paul Johnson (Institute for Fiscal Studies) believes that whoever wins the election, it is time to adopt a long-term strategy for our tax system
What is the view from business on the coalition government’s tax policies, and what should be the tax priorities for the new government? We report views from 75 in-house tax directors and heads of tax, in response to a recent Tax Journal / Pinsent Masons survey
HMRC has published guidance on the use of tripartite arrangements for employers, pension scheme trustees and providers of pension fund management services in respect of defined benefit schemes. Giles Salmond (Eversheds) reports
Allan Cinnamon (Cintax the Word Ltd) reports on tax digital trading, applying treaty benefits to partnerships, PE preparatory and auxiliary exemptions and recent treaty highlights
Mark Middleditch (Allen & Overy) reviews recent tax developments affecting the City, including new consolidating regulations for country by country reporting; withholding tax exemptions for private placements; mandatory disclosure and CFCs; and banks’ compensation expenditure
HMRC’s efforts to secure penalties in tax planning cases, despite taxpayers having been professionally advised, constituted a flawed approach, argues Iain Macleod (EDF Tax Defence)
In this month’s briefing, Lee Squires and Fiona Bantock (Hogan Lovells) examine four recent VAT cases: Larentia and Marenave, Southern Cross, Wojskowa and Property Development Company NV
The Coalition Agreement promised that the coalition government ‘will make every effort to tackle tax avoidance’. Graham Aaronson and Steve Bousher (Joseph Hage Aaronson) give an end of term report on the coalition’s record in dealing with tax avoidance