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TAX POLICY


Richard Jeens (Slaughter and May) reviews a busy year for tax disputes, both in terms of the scale and number of DPT and transfer pricing enquiries and a number of significant court decisions.
 

A guide to the key tax announcements.

The Budget was less about setting grand visions and more about addressing the particular challenges of today.

The chancellor walks a narrow tightrope between fiscal prudence and easing austerity.

A number of positive measures were announced which will be of great interest to MNCs, as well as arguably the most significant change to the taxation of property since the introduction of SDLT in 2003.

A raft of enforcement measures, although not all of them are new.

The chancellor attempts to KIC-start investment in the high-tech sector.

The Budget was a low-key affair for private clients, perhaps the quietest for over a decade.

Charlotte Barbour and Justine Riccomini (ICAS) examine the practical issues around devolved taxation ahead of the Scottish Budget on 14 December.
 
Sam Mitha CBE interviews HMRC’s executive chairman, Edward Troup, on some of the key issues facing the department.
 
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