Tax Journal

Simon York CBE

HMRC are adopting a tougher stance with those who continue to deliberately mislead or refuse to cooperate, despite being in the COP 9/CDF process, writes Simon York CBE (Deloitte).

Sarah Bond, Edward Buxton, David Haughey

The Finance Bill rules introduce further complexity to the earlier draft provisions and place an unwelcome reliance on HMRC guidance, write Sarah Bond, Edward Buxton and David Haughey (Freshfields).

Jennifer Plummer

Jennifer Plummer (BDO) considers the requirements for this valuable relief and outlines some of the complexities involved where corporate structures are not straightforward.

Tim Sarson

This month, Tim Sarson (KPMG) reviews the Pillar Two Side-by-Side package, the Japanese tax proposals and the French Budget, and considers what to expect in the coming year.

Damon Wright

Damon Wright (K3 Tax Advisory) examines the Finance Bill provisions.

Sarah Richards

Sarah Richards (Sedulo Tax Advisory) explains why establishing a UAE image rights structure does not in itself remove UK tax exposure.

Isobel d'Inverno

Alan Barr

Pre-election changes ease income tax for lower earners, while bigger tax reforms are pushed into the next parliament, report Isobel d’Inverno and Alan Barr (Brodies).