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TAX POLICY ADMINISTRATION


The Financial Times reports (18 February) reports that the chancellor Philip Hammond has ordained that his first Spring Statement should be perhaps the   most unmemorable fiscal event ever recorded at Westminster, in a deliberate attempt to keep it out of the headlines.

Personal service company 

TOMS applies to both B2C and B2B

Establishing whether a clubhouse is similar to a village hall

Robert Morris and Rachael Healey (RPC) review lessons from the recent Court of Appeal judgment. 

The remaining House of Commons stages of the Finance Bill (report and third reading) are scheduled for Wednesday 21 February.

The government has tabled amendments to three clauses:

Adam Craggs and Constantine Christofi (RPC) examine the judgment and consider where this leaves us.
 
Dominic Foulkes and Jonathan Cooklin (Davis Polk) consider some developments on the taxation of lending into UK acquisition finance structures.
 

The House of Lords EU internal market sub-committee has suggested in its report, Brexit: competition and State aid, that the UK will need a domestic state aid framework after leaving the EU in order to meet WTO obligations and avoid intra-UK subsidy ‘races’ between devolved administratio

HMRC is consulting until 21 February 2018 on amendments to the PAYE regulations, setting out a revised process for PAYE settlement agreements (PSAs) from April 2018, which will remove the current requirement for employers to renew PSAs annually, providing instead for an ‘enduring agreement’.

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