The importance of getting the ‘knowledge versus recommendation’ balance right.
Some positive steps forward, but concerns remain.
The threshold for the higher rate of income tax will be set at a lower level in Scotland than in the rest of the UK.
James Ross (McDermott Will & Emery) responds to a reader’s different interpretation of the new hybrid rules.
Philip Hammond may have thought he was inheriting a poisoned chalice when he took over as chancellor last summer, but things have turned out better than he feared, as David Smith reports.
Dan Neidle (Clifford Chance) provides a different view on the operation of the new hybrid rules.
HMRC has published revised guidance preventing any transfer pricing discussions with taxpayers outside APAs or enquiries, write Peter Steeds & Paul Fields (KPMG).