TAX POLICY ADMINISTRATION

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

David Smith Economics expert

The public finances continue to outperform expectations, providing Philip Hammond with a strong platform ahead of his 13 March spring statement. But the risks have not gone away, as David Smith reports.

Jeremy Webster

Jeremy Webster (Pinsent Masons) considers the OECD’s public consultation document aimed at providing a consensus-based long-term solution.

Helen Coward

Practitioners should take care when drafting contracts where the date of disposal may be of significance, writes Helen Coward (Charles Russell Speechlys).

Jurisdiction of the tax tribunals in relation to public law

The Finance (No 3) Bill 2017/19 received royal assent on 12 February 2019, becoming the Finance Act 2019.The provisions of the Act implemented from the date of royal assent are:s 28 and Sch 11: corporate interest restriction extension of...

Information notices and territoriality

The Office of Tax Simplification (OTS) has published a discussion paper on the opportunities and challenges associated with the use of emerging technologies to achieve tax simplification.

The Investment Allowance and Cluster Area Allowance (Relevant Income: Tariff Receipts) Regulations, SI 2019/63, expand the definition of ‘relevant income’ eligible for the corporation tax supplementary charge investment and cluster area allowances to include tariff receipts, in addition to produc

HMRC has extended until 28 February the consultation deadline for its review of the government’s principles for taxing trusts.

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