TAX POLICY ADMINISTRATION

Chris Holmes

Chris Holmes and Frances Edwards (BDO) summarise the existing basis period rules and examine how things will change under the new proposals.

James McCredie

James McCredie (Macfarlanes) reviews a hugely welcome new regime, but explains there are still some ‘shoot in foot’ opportunities that it is to be hoped the government and HMRC will resist.

Don Morley Yvonne Cypher Basim Khattab

Don Morley, Yvonne Cypher and Basim Khattab (PwC) explain the importance of businesses retaining documentation of commercial decision making as HMRC increasingly focuses on areas of international tax risk.

Paula Tallon

Siobhan Sellick

Now that Australia and UK have signed their trade agreement, Paula Tallon and Siobhan Sellick (Prosperity Advisers Group) explain what Australian taxes UK companies will encounter when establishing a business presence there.

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.