TAX POLICY ADMINISTRATION

Andrew Solomon and Aharon Friedman (Sullivan & Cromwell) review the One Big Beautiful Bill as a whole and look ahead to what’s next.

A detailed report by Lexis®+ UK Tax with additional practitioner insight.

Bezhan Salehy

Damien Crossley

The draft Finance Bill provisions seek to address some of the issues for credit funds, write Bezhan Salehy and Damien Crossley (Macfarlanes).

David Whiscombe

Worse than useless?

Hannah Manning

Ross McGregor

In the first of two articles examining the close companies rules, Hannah Manning and Ross McGregor (Travers Smith) explain why it should not be assumed that a company is not close without looking carefully at the relevant legislation.

Ceinwen Rees

Frankie Beetham

The newly reformed tax on carried interest will subject carried interest to the payments on account regime. Ceinwen Rees and Frankie Beetham (Kirkland & Ellis) set out some of the key practical considerations.

Matthew Greene

Guy Bud

Matthew Greene and Guy Bud (Stewarts) examine a recent tribunal decision which stresses the need for accountability and transparency from HMRC when issuing determinations.

Richard Doran

John Hayton

Principled positions often adopted by HMRC can have the practical effect of avoiding or otherwise delaying judicial scrutiny of their decision-making process, write Richard Doran and John Hayton (Joseph Hage Aaronson & Bremen).

Chris Sanger

At first glance, the Government’s revised approach to tax policy making retains much of the existing framework. There is, however, a significant change on the commitment to consultation, writes Chris Sanger (EY).

Bezhan Salehy Elvira Colomer Fatjo Rebecca Rose

Bezhan Salehy, Rebecca Rose and Elvira Colomer Fatjo (Macfarlanes) take a practical look at UK interest withholding tax, highlighting common compliance pitfalls, HMRC’s approach and emerging complexities.

Go to page of 606