TAX POLICY

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.

David Gauke

Financial Secretary to the Treasury, David Gauke, answers questions from Tax Journal on tax competitiveness and tackling avoidance.

Santhie Goundar

In a blow to George Osborne and the government, the House of Lords intervened to amend the chancellor’s proposed cuts to tax credits in a heated debate in the Upper Chamber on Monday.

Phil Berwick

Time is running out for taxpayers to clean up their act, writes Phil Berwick (Berwick Law).

David Smith Economics expert

Before the election, many in business worried about Labour's economic policies. Under Jeremy Corbyn, they will have a lot more to worry about, David Smith writes.

John Brinsmead-Stockham

Lord Carnwath’s ‘brief comment’ in Pendragon addresses the appellate jurisdiction of the Upper Tribunal and Court of Appeal in tax appeals. John Brinsmead-Stockham (Tax Chambers, 11 New Square) analyses its impact.

A selection of Budget reaction from advisers.

Go to page of 202