ANALYSIS

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.

Gary Lineker was successful at the tribunal, while Eamonn Holmes was not. Thomas Wallace (WTT Consulting) explains why.

Pillar Two implementation is gaining traction around the world, reports Tim Sarson (KPMG).

Robert Waterson and Liam McKay (RPC) suggest that the recent Mitchell case is indicative of a wider sense of apprehension in HMRC.

SDLT mixed use rates, procedural issues, taxpayer confidentiality and HMRC ‘fishing expeditions’ are among the topics reviewed by Edward Reed and Hannah Kalveks (Macfarlanes).