TAX POLICY

HMRC’s latest attempt to ‘rewrite’ the legislation is thwarted, writes Graham Elliott (City & Cambridge Consultancy Ltd).

Mark Groom

Mark Groom (Deloitte) summarises changes in employment taxes, looking at what’s to come and areas we’ll soon leave behind.

The following are being consulted on:

Tax advisers have welcomed the government’s decision to restrict the use of a new ‘strict liability’ offshore tax evasion criminal offence to situations where the amount of tax underpaid is £25,000 or more.

HMRC is seeking views until 2 March 2016 on whether the scheme meets its objective of simplifying the collection of small donations by charities. If this call for evidence supports the need for a reform of the rules, the government will set out...

Santhie Goundar

Fresh from unveiling this year’s Autumn Statement and spending review announcements, chancellor George Osborne has told MPs that the 2016 Budget will be held on Wednesday 16 March.

Santhie Goundar

As reported in last week’s Tax Journal, the government has published its overview of tax measures announced at the Autumn Statement on 25 November 2015 (see www.bit.ly/1QHVv9k), including three measures having immediate effect. These involve:

Paul Aplin OBE

Paul Aplin (AC Mole & Sons) comments on the announcement that HMRC is to centre its operations into 13 regional hubs, with the closure of 137 of its offices.

Chris Sanger

We need a bolder approach on tax simplification, writes Chris Sanger. Rather than seeking to simplify elements of existing tax law, we should adopt a broader taxpayer perspective – and focus on enabling different categories of taxpayer to pay the right amount of tax with the least amount of effort.

Mark Middleditch

Mark Middleditch (Allen & Overy) reports the latest tax developments that matter, including a consultation on a fixed ratio rule; patent box reform; country by country reporting; and the special corporation tax rate applying to payments of restitution interest made by HMRC.

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