TAX POLICY ADMINISTRATION

Ceinwen Rees

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.

Liesl Fichardt

Emily Au

HMRC’s preferential ranking brings into sharp focus their requirements to evidence and substantiate their claims in an insolvency, as Liesl Fichardt and Emily Au (Quinn Emanuel) explain.

Gary Barnett

Jo Crookshank

This month’s review by Jo Crookshank and Gary Barnett (Simmons & Simmons) covers recent decisions on the single/multiple supply rule and the VAT finance intermediation exemption, as well as HMRC’s change of policy on pension scheme costs.

Rob Janering

If not planned properly, deregistering for VAT can lead to significant administrative and cost burdens. Rob Janering (Crowe UK) considers how to avoid these.

Dominic Mathon

Kate Murphy

A more ambitious approach to tax policy, informed by international best practices, could enhance the UK’s ability to convert its research prowess into commercial success, write Dominic Mathon and Kate Murphy (RELX).