TAX POLICY ADMINISTRATION

This report examines the key tax provisions, by Lexis®PSL Tax.

Recent court decisions suggest that the meaning of 'deliberate' behaviour now differs for ‘discovery’ assessments compared to penalties for errors, writes Helen Adams (BDO).

Hyrax and Curzon Capital Ltd consider for the first time the provisions governing HMRC’s ability to seek an order that a scheme is notifiable under DOTAS. Lee Ellis and Cristiana Bulbuc (Stewarts Law) consider the practical implications.

Andrew Hubbard (RSM) considers whether the current mechanism provides adequate timings to draw meaningful conclusions.

Rhiannon Kinghall Were (Macfarlanes) provides an overview of the chancellor's Spring Statement.

A summary of the tax-related announcements made with the Spring Statement, by Lexis®PSL Tax.

The chancellor promises extra spending if a Brexit deal can be done, writes John Hawksworth (PwC)

Mike Lane and Zoe Andrews (Slaughter and May) provide your monthly update on tax developments affecting the City.

Charlotte Barbour and Justine Riccomini (ICAS) review the policy issues surrounding the Scottish government's proposals on the potential introduction of a tourism tax.