TAX POLICY ADMINISTRATION

The changes envisaged by the consultation on raising tax standards would fundamentally change the landscape of the tax advice market, writes former ICAEW President Paul Aplin OBE.

A detailed report by Lexis®+ UK Tax.

Chris Sanger

This Parliament’s last Spring Budget delivered on a number of political objectives, as well as setting the scene for the future, writes Chris Sanger (EY).

Graham Richter

Graham Richter (EY) argues that GenAI is the future for tax functions – and it is a future with a human at the centre.

Hugh Gunson

Hugh Gunson (Charles Russell Speechlys) examines when it is possible to obtain privacy and/or anonymity orders in tax tribunal proceedings in light of a recent Upper Tribunal decision.

Carrie Rutland

James Rolfe

Carrie Rutland and James Rolfe (BDO) highlight practical issues concerning the introduction of the new scheme which takes effect from April.

Matthew Greene

Guy Bud

HMRC’s assessment powers vary depending on the tax at issue but there are common themes, write Matthew Greene and Guy Bud (Stewarts).

Fiona McRobert

Fiona McRobert, Assistant Director of HMRC’s ADR Team, explains how the department is ‘looking to embed a resolution mindset’.

Gordon W Buist

Gordon W Buist (EQ Accountants) explains how the publication of Spotlight 63 on landlord tax planning schemes has exposed a fundamental flaw with incorporation relief from CGT.

Sebastian Prichard Jones

Andrew Crozier

HMRC’s updated guidance on the treatment of profits arising within, and distributions from, US LLCs is unsatisfactory in a number of respects, write Sebastian Prichard Jones and Andrew Crozier (Macfarlanes).

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