TAX POLICY ADMINISTRATION

Richard Woolich and Geoffrey Tack (DLA Piper) consider its scope, the penalties and the appeal process for those falling foul of the new rules.

Helen Adams

Helen Adams (BDO) takes a closer look at the new powers to investigate the UK tax paid by offshore developers of UK land and buildings.

James Ross

James Ross (McDermott Will & Emery) reviews recent developments to the hybrid mismatch rules and HMRC’s draft guidance.

Sandy Bhogal

Kitty Swanson

Sandy Bhogal and Kitty Swanson (Mayer Brown) consider the final output of action 15 of the OECD’s BEPS project and how this will apply to the UK.

Andrew Goldstone

Katie Doyle

Andrew Goldstone and Katie Doyle (Mishcon de Reya) review the latest tax developments affecting private clients.

The prime minister Theresa May unveiled more detail about the government’s Brexit plans in a speech at Lancaster House in London on 17 January (see http://bit.ly/2k0EmOB).

HM Treasury has published the draft Legislative Reform (Private Fund Limited Partnerships) Order 2016, together with an explanatory document, to introduce a new private fund limited partnership (PFLP) structure, which will be available to private investment funds established as limited partnershi

The Savings (Government Contributions) Act 2017 received Royal Assent on 16 January. The Act provides for the introduction of the new lifetime ISA from April 2017 and for the help-to-save scheme from 2018.

The Small Charitable Donations and Childcare Payments Act 2017 received Royal Assent on 16 January. The Act makes changes to the gift aid small donations scheme (GASDS) and technical amendments to the tax-free childcare scheme.

The Taxation of Chargeable Gains (Gilt-edged Securities) Order, SI 2017/10, specifies seven Treasury gilt-edged securities, disposals of which are exempt from tax on chargeable gains.

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