TAX POLICY

Simon McKie

Simon McKie (McKie & Co) argues why HMRC’s tax gap figures might actually have been overestimated rather than underestimated

David Ulph

Professor David Ulph (University of St Andrews) takes a look at possible causes and consequences of the complexity of the UK tax system

Tolley commentary on the draft tax legislation for Finance Bill 2015

Santhie Goundar

The Taxation (International and Other Provisions) Act 2010 (Amendment to Section 371RE) (Controlled Foreign Companies) Regulations, SI 2014/3237, come into force on 31 December 2014.

Santhie Goundar

HMRC moving in right direction, says stakeholder report, while IFS scrutinises publishes discussion papers on HMRC's discretionary powers and the role of the OTS

David Smith Economics expert

George Osborne’s Autumn Statement contained good and bad news on the deficit but the underlying message is that the public finances are still a long way from being fixed, David Smith reports

Santhie Goundar

The following measures, announced at last week’s Autumn Statement, take place with immediate effect:

Your Lexis®PSL Tax guide to the tax measures

Chris Sanger

Chris Sanger (EY) examines the smorgasbord of tax measures announced this week

James Bullock Simon McKie John Hawksworth Helen Lethaby David Whiscombe John Whiting CBE

Practitioner views on the Autumn Statement:

Helen Lethaby (Freshfields Bruckhaus Deringer) examines the impact on big business;
Simon McKie (McKie & Co) reviews the private client perspective;
James Bullock (Pinsent Masons) considers enforcement and compliance issues;
David Whiscombe (BKL Tax) assesses the impact on SMEs;
John Whiting (OTS) gives the Office of Tax Simplification’s view; and
John Hawksworth (PwC) provides an economic perspective.