TAX POLICY ADMINISTRATION

Tom Margesson and Elena Rowlands (Travers Smith) consider the plans for a new tax regime for sovereigns from 1 January 2029.

Aparna Nathan

Aparajita Arya

Aparna Nathan KC and Aparajita Arya (Devereux Chambers) review when the FTT can hear public law arguments and explain how taxpayers can preserve their position through protective judicial review proceedings where jurisdiction is uncertain.

David Wren

James Shepherd

HMRC have narrowed the reach of the regime but tax professionals may still face unresolved grey areas, write James Shepherd and David Wren (KPMG).

Chris Sanger

Temporary relief funded by familiar tax rises and accelerated payments gave this Budget a distinctly Gordon Brown feel, writes Chris Sanger (EY).

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

Julian Feiner

I had trouble hearing at times, it was so noisy in the Chamber during the Chancellors speech, but I think I picked up the key messages. They were, to have breathing space now, fresh hope for the future and to drive good growth in every tax...

David Whiscombe

When CGT was introduced in 1965, it was recognised that gains made on the final disposal of a business on retirement had in some sense a special character and should be taxed less onerously than other gains. That broad principle has been kept alive...

Martin Shah

The increase in the bank surcharge is lower than many had feared and is intended to be temporary. However, it should not be judged simply by the additional revenue it aims to raise and the purpose for which that will be applied. The more important...

Emily Szasz

In what is expected to be a very significant shake up of the distributions tax rules, the Government has decided to implement (in one form or another) the seven proposals it set out in its consultation on modernising the taxation of distribution and...

Eloise Walker

This years Budget has the feel of robbing Peter to pay Paul (though sadly not our editor). For this practitioner, HMRCs Corporate Tax Simplification for Business Investment consultation raises further concerns, while AI...

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