ANALYSIS

Traditional treaty principles that allocate taxing rights between residence and source states, which have long formed the cornerstone of international tax consensus, are undergoing rapid re-evaluation, writes Jonathan Schwarz (Temple Tax Chambers)

Andrew Goldstone (Mishcon de Reya) considers the CGT proposals for non-residents owning UK residential property

George Osborne’s Autumn Statement contained good and bad news on the deficit but the underlying message is that the public finances are still a long way from being fixed, David Smith reports

Tax Journal's coverage of this year's Autumn Statement.

Chris Sanger (EY) examines the smorgasbord of tax measures announced this week

Practitioner views on the Autumn Statement:

• Helen Lethaby (Freshfields Bruckhaus Deringer) examines the impact on big business;
• Simon McKie (McKie & Co) reviews the private client perspective;
• James Bullock (Pinsent Masons) considers enforcement and compliance issues;
• David Whiscombe (BKL Tax) assesses the impact on SMEs;
• John Whiting (OTS) gives the Office of Tax Simplification’s view; and
• John Hawksworth (PwC) provides an economic perspective.

Andrew Goldstone (Mishcon de Reya) examines the government’s long awaited final proposals for CGT on non-UK residents owning UK residential property.

Kevin Ashman and Tom Eyre-Brook (Hogan Lovells) set out the tax considerations for non-UK resident individuals seeking to invest in UK property, complete with a case study

Alternative dispute resolution processes to manage tax disputes have been used by HMRC as ‘business as usual’ for over a year. Peter Nias (Pump Court Tax Chambers) reports