TAX POLICY ADMINISTRATION

A concise guide to the draft Finance Bill provisions, calls for evidence and consultation responses that were published on ‘L-day’, with practitioner comment on some of the key announcements.

Rhiannon Kinghall Were

Lucy Urwin

Rhiannon Kinghall Were and Lucy Urwin (Macfarlanes) report.

Paul Pritchard

The impact of the pandemic may necessitate a financial restructuring of a company’s liabilities. Paul Pritchard (FTI Consulting) provides a practical guide to the tax issues surrounding deemed release rules.

Oliver Marre

Oliver Marre (5 Stone Buildings) outlines some lessons on tax litigation from a First-tier Tribunal decision.

Sam Mitha CBE

Whether the talk is of 'stealth taxes' or 'tax locks', 'the war on avoidance' or 'the super-deduction', tax policy has always been drenched in politics. Former HMRC policy adviser Sam Mitha CBE compares rhetoric with reality.

Ashlea Howell

Ashlea Howell (Smith & Williamson) provides a back to basics guide to the current compliance issues facing UK businesses.

Laura Mullarkey

Richard Sultman

Richard Sultman and Laura Mullarkey (Cleary Gottlieb Steen & Hamilton) consider HMRC’s new manual that sets out a more comprehensive and coordinated approach.

Mo Malhotra Ben Moseley Gemma Marshall

Ben Moseley, Mo Malhotra and Gemma Marshall (Deloitte) provide an overview of some of the accounting, tax and transfer pricing implications, and set out some actions that companies may wish to consider.

Laura Harper BDO

Jason Land

Jason Land and Laura Harper (BDO) examine HMRC’s updated guidance on SAO qualifying businesses.

Penny Simmons

The current consultation into the R&D tax credits system provides an opportunity for the government to initiate improvements to encourage investment, writes Penny Simmons (Pinsent Masons).

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