TAX POLICY

A guide by Lexis®PSL Tax to the disclosure rules applying to income tax, corporation tax, CGT and NICs.

Aisling Donohue (mgpartners) provides an Irish perspective on one of the largest ever tax disputes to be heard by a European Court.

Andrew Stewart

Anton Hume

Anton Hume and Andrew Stewart (BDO) consider a concerning aspect of the new interest restriction that will come into effect on 1 April 2017.

David Smith Economics expert

Philip Hammond may have thought he was inheriting a poisoned chalice when he took over as chancellor last summer, but things have turned out better than he feared, as David Smith reports.

Trudy Armstrong

Trudy Armstrong (PwC) explains the proposed reforms to the SSE regime and examines their practical impact.

John Cullinane

John Cullinane (Chartered Institute of Taxation) considers the way tax has become a dominant political issue in the wake of highly publicised controversies in recent years.

Jon Thompson

Jon Thompson (HMRC) reports on the modernisation agenda and the continued focus on combating tax avoidance.

The Climate Change Agreements (Administration) (Amendment and Related Provision) Regulations, SI 2016/1189, increase the terms of the buy-out fee that must be included in underlying climate change agreements for target periods 3 and 4 (1 January 2017 to 31 December 2018, and 1 January 2019 to 31

The House of Lords EU internal market and external affairs sub-committees have published a report advising the government to seek a transitional trade arrangement after the UK leaves the EU, involving a temporary extension of participation in the customs union.

On 6 December, the Council of the EU adopted a directive granting tax authorities access to information held by authorities responsible for the prevention of money laundering, including the requirement for member states to provide access to information on the beneficial ownership of companies.The

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