TAX POLICY

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...

Duncan Weldon

John Healeys first Budget as Chancellor was, in many ways, a low-key affair. Indeed it felt more like an old school Autumn Statement, of the kind Conservative chancellors unveiled over the course of the 2010s, than a full Budget. That is to...

Gary Richards

Gary Richards, Chair of the GAAR Advisory Panel, explains how the Panel makes its assessments and what advisers can learn from its published opinions.

Robin Saunders

Phil Roper

Phil Roper and Robin Saunders (KPMG) assess the OECD’s proposed revisions to its Transfer Pricing Guidelines.

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

Oliver Walker

Ellie Marques

Check in, but can you check out? Oliver Walker and Ellie Marques (Weil, Gotshal & Manges) explain why companies considering moving to the UK need to think carefully about the UK tax ramifications.

Adam Craggs

Liam McKay

Adam Craggs and Liam McKay (RPC) review recent procedural decisions on strike out, costs for HMRC’s pre-appeal conduct and disclosure, drawing out the practical risks for tax litigants.

Chris Sanger

A useful release valve or a source of consultation overload? Chris Sanger (EY) examines how Tax Update days have become part of the UK tax policy cycle.

Go to page of 203