Market leading insight for tax experts
View online issue

IN BRIEF

Views on recent developments in tax.

Following last week's guide to various political parties’ tax proposals, we have now seen manifestos for the Scottish National Party and Democratic Unionist Party. This article draws out the key points from these two further manifestos, and we have imported words from them.  

Art or science?
The OECD’s programme of work on tax and digitalisation is energising debate about the future of international tax, reports Julian Feiner (Clifford Chance).
Why does HMRC require self-assessment returns?
The OECD updates its guidance.  
Or can the problematic ‘50% investment’ test in TIOPA 2010 s 259ND(4) be interpreted so as to remove plain vanilla lenders from the control group test?
HMRC’s reassurance on retrospective IR35 enquiries is welcome, although it falls short of an absolute guarantee of protection. 
Examining the OECD’s ‘pillar two’ proposals.  
A reader challenges last week’s ‘Self’s assessment’.  
Lessons on control from Ackroyd.  
 
EDITOR'S PICKstar
Top