ANALYSIS

The UK’s approach may require taxpayers to take a leap of faith that the final legislation will align with the GloBE rules, write Chris Sanger and Jack Gifford (EY).

In their latest review, Mike Lane and Zoe Andrews (Slaughter and May) consider two new consultations and a surprising decision on the UK taxation of a US dividend.

Gary Barnett and Jo Crookshank (Simmons & Simmons) review the impact of some recent VAT decisions, including three from the CJEU. 

James Burton and Naomi Lawton (Allen & Overy) review some welcome changes to a helpful regime. 

Dominic Stuttaford (Norton Rose Fulbright) considers the scope of a new ‘failure to prevent’ offence and how it differs from the existing corporate criminal offences. 

Details of all the key announcements, reported by LexisNexis®PSL Tax with additional practitioner comment from Keith Gordon (Temple Tax Chambers), Natasha Kaye (Cooley), Ben Jones (Eversheds Sutherland), Elizabeth Bradley and Anne Powell (Bryan Cave Leighton Paisner) and Jake Landman, Steven Porter and Eloise Walker (Pinsent Masons).

What exactly is the purpose of Tax Administration and Maintenance Day, and how did the latest one measure up? Chris Sanger (EY) investigates.

In the Spring Budget, the chancellor announced significant changes to pensions taxation, not least the abolition of the lifetime allowance. Mike J Haynes (Andersen) identifies the opportunities and the risks in the new regime.

Andrew Green and Lawrence Wild (FTI Consulting) discuss the latest temporary investment incentives.