FINANCE-BILL

Adam Craggs and Alexis Armitage (RPC) consider the new proposed legislation, which will enable partial closure notices to be issued in respect of a discrete issue, while other issues remain under enquiry by HMRC.

Andrew Goldstone

Natalie Quail

Andrew Goldstone and Natalie Quail (Mishcon de Reya) review the latest tax developments that matter affecting private clients.

Andrew Stewart

Anton Hume

Anton Hume and Andrew Stewart (BDO) consider a concerning aspect of the new interest restriction that will come into effect on 1 April 2017.

Trudy Armstrong

Trudy Armstrong (PwC) explains the proposed reforms to the SSE regime and examines their practical impact.

Janet Pierce

Thomas Barker

Janet Paterson and Thomas Barker (Charter Tax) explain the impact of the draft Finance Bill 2017 amendments to the non-dom regime.

Patrick Ford

Patrick Ford (Squire Patton Boggs) reports on the termination payments and salary sacrifice arrangements provisions.

Tim Sarson

Tim Sarson (KPMG) takes over Chris Morgan’s long-running update on international issues. This month, Tim examines developments on BEPS, state aid and transfer pricing, among others.

Kelly Stricklin-Coutinho

Finance Bill 2016 includes provisions for HMRC to require information on certain state aid issues so that the department can provide it to the European Commission, says Kelly Stricklin-Coutinho (39 Essex Chambers).

Tax Journal's coverage of the Summer Finance Bill.

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