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TAX POLICY ADMINISTRATION


HMRC has published the following:

Reduced rate supply forming part of a composite supply

Entrepreneurs’ relief on share disposal

Company ‘obviously negligent’ under the Customs Code

Julian Feiner (Dentons) examines the consultation by Jersey and the other Crown dependencies to introduce substance requirements for company tax residents by the end of 2018.
 
Matthew Hodkin and David Schultz (Norton Rose Fulbright) consider the broader implications of an FTT decision on capital allowances for expenditure on a hydroelectric power project.
 

Serpentine behaviour.

Paul Daly and Ross Robertson (BDO) set out a six-step approach to developing an intangible asset strategy.

In an otherwise business-friendly speech, the chancellor of the exchequer, Philip Hammond, sent a clear message to his audience at the Conservative Party conference and beyond that the UK is poised to go ahead with a digital services tax if no agreement can be reached at the OECD.

HM Treasury has announced further government funding to enable employers to spread apprenticeship funds to businesses in their supply chains and for implementation of updated apprenticeship standards by 2020.

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