CONSULTATIONS

Manraj Somal

Following HMRC’s recent consultation paper and proposed response document and draft legislation ahead of the Autumn Statement, Peter Kiernan and Manraj Somal (KPMG) answer questions on plans to make corporations criminally liable for tax evasion.

Arabella Murphy

Claire Weeks

Arabella Murphy and Claire Roberts (Maurice Turnor Gardner) answer questions on the recent government consultation, looking at what is proposed, including the reform to non-UK resident trusts.

Stephen Smith

What can we expect in the forthcoming condoc on non-doms?

Jeremy Goodwin

Jeremy Goodwin (Eversheds) answers questions on recent developments in pensions taxation following the Budget and considers the current HM Treasury consultation.

Mark Groom

As a number of HMRC and HM Treasury employment tax consultations are ending, Mark Groom (Deloitte) reviews the main points to emerge from the proposals so far.

Tim Law

Tim Law (Engaged Consulting) takes a look at the consultation document on improving large business tax compliance, and the three proposed measures contained therein.

Charlie Sosna

Andrew Goldstone

Andrew Goldstone and Charlie Sosna (Mishcon de Reya) round up the latest private client news, including: the remittance basis charge consultation; a report on tax incentives for art; Hutchings; and BiGDUG Limited Remuneration Trust (from Guernsey)

Darren Oswick (Simmons & Simmons) summarises the proposals in the relevant condocs and considers some of their ramifications