CONSULTATION

Richard Turner (FTI Consulting) reviews two important developments in UK R&D tax incentives.

Ian Goodwin (Mazars) discusses recent developments and the compliance issues facing employers.

Robert Langston (Saffery Champness) outlines the key points, highlights the areas that are not covered, and considers some of the practical problems.

Tim Jarvis

Tim Jarvis (Squire Patton Boggs) considers the proposals designed to align the rules on corporate capital losses with those on income losses.

Julian Feiner

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.

Alistair Godwin

Paul Anning

Are payment service providers going to become VAT collectors? Paul Anning and Alistair Godwin (Osborne Clarke) examine HMRC’s proposals.

Chris Thomas

Ian Hyde

Ian Hyde and Chris Thomas (Pinsent Masons) examine the options currently under consultation for improving levels of compliance with the IR35 in the private sector and how these will affect businesses and their contractors.

Nigel Doran

Rhiannon Kinghall Were

Rhiannon Kinghall Were and Nigel Doran (Macfarlanes) review the consultation proposals which are intended to reduce administrative burdens.

Erika Jupe

Erika Jupe (Osborne Clarke) considers where things stand following the patient capital review, and asks whether the government’s thinking for additional incentives are on the right track.