TAX POLICY ADMINISTRATION

Mike Lane

Zoe Andrews

The tribunal decision in Currys on the degrouping charge and L-day material relevant to financial institutions are among the developments in this month's review by Mike Lane and Zoe Andrews (Slaughter and May).

Alan Evans CB

Alan Evans CB, HMRC’s General Counsel and Director General of the department’s Legal Group, discusses an often overlooked but crucial part to the running of the tax system.

Alice Pearson

The Temporary Repatriation Facility could create significant tax savings for some. Alice Pearson (Mercer & Hole) highlights some practical considerations and areas of complexity.

Victoria Hine

Kyle Rainsford

Kyle Rainsford and Victoria Hine (Addleshaw Goddard) examine what is believed to be the first case which has applied the iniquity principle in relation to tax advice.

Paul Aplin OBE

HMRC’s new roadmap heralds a step-change in the department’s digital ambition, writes Paul Aplin OBE.

Aharon Friedman

Andrew Solomon

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.

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