TAX POLICY ADMINISTRATION

Ray McCann

Recently published data points to the need for more transparency about how HMRC is trying to reduce the number of disputes, writes former CIOT president Ray McCann.

David Gauke

The new health and social care levy is a good case study in how necessary compromises and trade-offs result in a less coherent tax system, writes David Gauke (Macfarlanes).

Frances Edwards

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.

Yvonne Cypher Basim Khattab Don Morley

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.

Lucy Urwin

Rhiannon Kinghall Were

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.