TAX POLICY

The Office of Tax Simplification has responded to HMRC’s consultation on simplifying the gift aid small donations scheme (GASDS). The OTS recommendations include:

Zoe Wyatt

Tom Wesel

Tom Wesel and Zoe Wyatt (Milestone International Tax Partners) review the revised EC’s Anti-Tax Avoidance Directive which will soon be adopted by the European Parliament to ensure a consistent and uniform implementation of BEPS recommendations across the EU.

Paula Tallon

Brexit: the impact on SMEs, by Paula Tallon (Gabelle).

Peter Clements

Brexit: the impact on multinationals, by Peter Clements (Freshfields Bruckhaus Deringer).

Paul Morton

Large businesses might wish to consider establishing a cross-functional ‘Brexit’ committee to monitor developments and plan for risks, suggests Paul Morton (RELX).

Gary Barnett

Darren Oswick

Darren Oswick and Gary Barnett (Simmons & Simmons) consider some of the tax implications that may result from the inevitable wave of business restructurings which will follow the Brexit vote.

Linda Pfatteicher Tim Jarvis Bernhard Gilbey

Bernhard Gilbey, Linda Pfatteicher and Tim Jarvis (Squire Patton Boggs) examine the issues facing preferential tax regimes.

Gideon Sanitt

Corporates are facing the regulatory scrutiny once reserved for banks. Gideon Sanitt (Macfarlanes) considers the treatment of the costs of such investigations.

Andrew Constable

Andrew Constable (Kingston Smith) explains the rules which have applied to certain residential property purchases since 1 April 2016.

Helen Miller

Thomas Pope

Helen Miller and Thomas Pope (Institute for Fiscal Studies) examine the latest tax receipts for 2015/16 and ask whether the government’s policies – which have changed their composition – have been part of a clear and coherent strategy.

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