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TAX POLICY


Your guide to the key measures

According to KPMG’s annual survey on tax competitiveness, the UK’s tax regime ‘has maintained its position as one of the most attractive against key competitors as perceived by executives in large businesses operating in Britain’, and ‘simplicity and stability were ranked as more important than a

The Public Accounts Committee hearing into gift aid took place on 2 December, with oral evidence being heard from Lin Homer, HMRC chief executive and permanent secretary, and David Richardson, HMRC director of counter avoidance.

Jason Collins gives his predictions on what to expect from next week’s Autumn Statement.

The exchequer secretary to the Treasury, David Gauke, sets out the government’s three main priorities on tax.

The House of Lords Select Committee, formed on 12 November 2013, is seeking evidence by 31 December 2013 from interested parties on the use of personal service companies and the implications for tax, NIC and wider issues for workers and their clients.

James Bullock and Heather Self of Pinsent Masons talk to Peter Bingle about the role of the Public Accounts Committee.

John Whiting and Caroline Turnbull-Hall of the Office of Tax Simplification look at how the way terms are defined in tax legislation contributes to complexity... or could it be a route to simplification?

…Hungary & Liechtenstein; personal service companies; Wales; toolkit survey; HMRC protocol; entertainers

Helen Lethaby reviews recent developments affecting the City, including profit deferral under AIFMD, compensating adjustments, new DOTAS rules and the Ingenious Media case.

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