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TAX POLICY ADMINISTRATION


Anthony Newgrosh (BKL) considers the introduction of a new corporate partner into an LLP under mixed partnership rules.

The first Conservative Budget for 19 years sees ‘Osborne unbound’, writes Chris Sanger (global head of tax policy, EY) in Tax Journal. This was ‘a reforming Budget’ which sets out plans for a lower tax future ‘but boosts the exchequer’s coffers greatly in the short term’.

With the first Budget of the new parliament, George Osborne showed himself to be a skilled politician but not a tax reformer, David Smith writes.

Confiscation orders and discovery assessments

Your guide to the tax measures.

Chris Sanger (EY) provides an overview of the Summer Budget.
 

The Summer Budget on 8 July 2015 is to be followed by publication of the Finance Bill and explanatory notes on 15 July.

HM Treasury has announced that HMRC’s ‘time to pay’ service will be available to help give breathing space to businesses which are experiencing cashflow difficulties and are unable to pay their tax liabilities as a result of events in Greece and the referendum result.

PwC reports that, due to technical problems, companies trying to submit their annual share scheme returns online to HMRC since Friday 3 July have not been able complete the submission process.

The chancellor announced during his Summer Budget that the Office of Tax Simplification (OTS) would be put on a statutory footing in the Finance Bill 2016 with expanded role and capacity. Patrick Stevens, CIOT’s tax policy director, said: ‘This...
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