TAX POLICY

Charlotte Barbour and Justine Riccomini (ICAS) analyse the Scottish budget speech by the cabinet secretary for Finance Economy and Fair Work on 12 December.

 

The UK government published a consultation document setting out proposals for further changes to the calculation of consideration for stamp duty and SDRT purposes. Dominic Stuttaford and Greg Branagan (Norton RoseFulbright) review the proposals.

 

Panny Loucas (PwC) assesses the rights of EU citizens and the tax and customs aspects of the draft deal.

 

Sue Laing (Boodle Hatfield) reviews the long awaited consultation.

 

The UK has proposed a new digital services tax. Helen Buchanan, May Smith, Emily Szasz and Will Robinson (Freshfields Bruckhaus Deringer) consider the proposals.

 

Ray McCann (CIOT) raises concerns for taxpayers’ rights as HMRC’s powers appear only to be challenged through expensive and uncertain judicial review.

 

Philip Hammond took advantage of an improvement in the public finances to avoid tax hikes in the Budget. Should he have raised taxes anyway, David Smith asks.

 

Timothy Lyons QC (39 Essex Chambers) considers the interaction of our laws with Europe since 1973 and looks to what the future might hold.