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Increased digital reporting, the implementation of Pillar Two, potential further reforms to pensions tax... Bill Dodwell, former Tax Director of the Office of Tax Simplification, looks at what’s in store for tax in the year ahead.
Petroleum revenue tax (PRT) and subsidiary argumentIn HMRC v Perenco UK Ltd [2023] UKUT 169 (TCC) (19 July 2023), the UT dismissed HMRC's appeal against the FTT decision. Consequently, expenditure incurred by the taxpayer during the relevant period...
Bill Dodwell (OTS) looks back at the work of the Office of Tax Simplification.
Bill Dodwell (Office of Tax Simplification) provides an update on the OTS’s latest work.
Edward Reed and Pippa Goodfellow (Macfarlanes) provide this month’s review of private client developments that matter.
Bill Dodwell, tax director of the Office of Tax Simplification, considers the OTS's role in the tax landscape since its establishment in 2010.
The latest OTS report on IHT explores complexities and technical issues around gift exemptions, lifetime gifts, and distortions in the way business property relief and agricultural property relief operate.
Sarah Squires (Old Square Tax Chambers) reports on a Tax Journal event where the OTS shared its mission to make it easier to compute and pay tax.
Paul Morton (The Office of Tax Simplification) sets out the OTS’s programme of work for 2018 and invites feedback from readers.
John Whiting (Office of Tax Simplification) outlines the OTS’s new project on reviewing the corporation tax computation.