TAX POLICY

The government has published draft provisions to be included in Finance Bill 2019 (formally the Finance (No. 3) Bill 2017–19, but also known as Finance Bill 2018/19), together with accompanying explanatory notes, and a number of consultation responses. This report reviews the key tax provisions.

Sandy Bhogal

Sandy Bhogal (Gibson Dunn & Crutcher) provides an overview of the things for MNCs to get excited about, monitor or otherwise resign themselves to.

Andrew Goldstone

Natalie Quail

Andrew Goldstone and Natalie Quail (Mishcon de Reya) consider the eagerly anticipated measures that have been published.

Jason Collins

The draft provisions contain a number of measures related to enforcement and HMRC powers. Jason Collins (Pinsent Masons) takes a look.

David Whiscombe

Changes will remove what is widely perceived to be an anomaly and disincentive to the raising of outside capital, reports David Whiscombe (BKL).

Zoe Andrews

Mike Lane

Mike Lane and Zoe Andrews (Slaughter and May) provide your monthly update on tax developments affecting the City.

David Smith Economics expert

Theresa May’s commitment to raise NHS spending will lead to demands from other Whitehall departments for more money, and leaves Philip Hammond searching for tax hikes, David Smith reports.

Chris Sanger

Chris Sanger (EY) examines the recent HMRC report on the tax gap.

Kate Ison

Kate Ison (Bryan Cave Leighton Paisner) reviews the department’s strategy.

Kelly Stricklin-Coutinho

The role of commercial purpose in arm’s length rules is reconsidered by the CJEU, and appears more generous to taxpayers, writes Kelly Stricklin-Coutinho (39 Essex Chambers).

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