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Home
OTS
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OTS
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Partnerships and SP D12
Alex Sim
Tanja Velling
A back to basics guide on SP D12 and CGT for partnerships, by Alex Sim and
Tanja Velling (Slaughter and May).
Untangling the tax spaghetti bowl: a look back at the OTS
Bill Dodwell
Bill Dodwell (OTS) looks back at the work of the Office of Tax Simplification.
What next for the OTS?
Bill Dodwell
Bill Dodwell (Office of Tax Simplification) provides an update on the OTS’s latest work.
Private client review for July 2021
Edward Reed
Charlotte Kynaston
Edward Reed and Charlotte Kynaston (Macfarlanes) provide this month’s review of developments affecting private clients.
Private client review for June 2021
Edward Reed
Mark Stichbury
Edward Reed and Mark Stichbury (Macfarlanes) provide this month’s review of developments affecting private clients.
The VAT review for June 2021
Bryn Reynolds
Gary Barnett
Recent VAT developments that matter, examined by Bryn Reynolds and
Gary Barnett (Simmons & Simmons).
Private client review for May 2021
Edward Reed
Pippa Goodfellow
Edward Reed and Pippa Goodfellow (Macfarlanes) provide this month’s
review of private client developments that matter.
Creating a tax system fit for the 21st century
Paul Aplin OBE
Former ICAEW president, Paul Aplin OBE, believes that this will need
stakeholder engagement, investment in technology and a willingness to
think outside the box.
The OTS: the story so far
Bill Dodwell
Bill Dodwell, tax director of the Office of Tax Simplification, considers the OTS's role in the tax
landscape since its establishment in 2010.
Simplifying CGT by design: the OTS pushes for neutrality
Chris Sanger
Chris Sanger (EY) considers the Office of Tax Simplification’s first report that looks at the policy design and principles underpinning capital gains tax.
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EDITOR'S PICK
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
1 /7
SDLT: gardens, grounds and grazing
Max Schofield
2 /7
Much ado about non-doms: the new policy paper
Helen McGhee
,
Lynnette Bober
3 /7
A capital blow for deducting management expenses
Kyle O'Sullivan
4 /7
VAT on private school fees: 10 takeaways
Etienne Wong
5 /7
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
6 /7
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
,
Gabrielle Van der Haegen
7 /7
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
SDLT: gardens, grounds and grazing
Max Schofield
Much ado about non-doms: the new policy paper
Helen McGhee
,
Lynnette Bober
A capital blow for deducting management expenses
Kyle O'Sullivan
VAT on private school fees: 10 takeaways
Etienne Wong
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
NEWS
Read all
HMRC manual changes: 6 September 2024
Oil and gas tax changes in danger of affecting UK economic growth, says OEUK
Off-payroll working
HMRC’s position on remittances upon divorce
EU approves extension of EIS and VCT
CASES
Read all
HMRC v S&L Barnes Ltd
Bilfinger Salamis UK Ltd v HMRC
S Hackett and another v HMRC
HMRC v Labeikis and others
Other cases that caught our eye: 6 September 2024
IN BRIEF
Read all
R&D claim notification
The everyday economy
Cleaning up: tax on gifts
The end of BADR?
Lease extensions and the 3% surcharge
MOST READ
Read all
R&D claim notification
Bilfinger Salamis UK Ltd v HMRC
HMRC v Labeikis and others
Oil and gas tax changes in danger of affecting UK economic growth, says OEUK
Off-payroll working