DRAFT-LEGISLATION

David Haughey Sarah Bond Edward Buxton

The Finance Bill rules introduce further complexity to the earlier draft provisions and place an unwelcome reliance on HMRC guidance, write Sarah Bond, Edward Buxton and David Haughey (Freshfields).

Rachel de Souza

Rachel de Souza (RSM UK) charts a tumultuous year for international private clients, as sweeping changes to domicile, offshore trusts and IHT prompted unprecedented restructuring – and, for some, departure from the UK.

Sophie Dworetzsky

In this month’s report, Sophie Dworetzsky (Lombard Odier) reports growing concerns over draft tax reforms, and the latest court rulings on retrospective tax status and trustee replacement.

Dominic Lawrance

Mandatory registration of tax advisers, new guidance on tax compliance and FTT decisions on ‘the meaning of life’ and the taxation of pension payments are reviewed by Dominic Lawrance (Charles Russell Speechlys).

Alan Evans CB

Alan Evans CB, HMRC’s General Counsel and Director General of the department’s Legal Group, discusses an often overlooked but crucial part to the running of the tax system.

A detailed report by Lexis®+ UK Tax with additional practitioner insight.

Bezhan Salehy

Damien Crossley

The draft Finance Bill provisions seek to address some of the issues for credit funds, write Bezhan Salehy and Damien Crossley (Macfarlanes).

Helen McGhee

Tweaks rather than reversals.

Andrew Evans

Andrew Evans (Geldards) examines the provisions in the Land Transaction Tax and Anti-Avoidance of Devolved Taxes (Wales) Bill.

Alastair Munro Ben Eaton Alastair Munro

Mark Eaton and Alastair Munro suggest that the wording of the draft legislation is too wide and may limit claims to double tax relief in circumstances where that does not appear to be intended

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