OTS

May Smith

Emily Szasz and May Smith (Freshfields Bruckhaus Deringer) consider the potential impact of these changes on private equity funds and their management teams.

Sophie Dworetzsky

Sophie Dworetzsky (Charles Russell Speechlys) is not convinced.

Helen Miller

Stuart Adam

There aren’t many upsides to the current situation but using it as an opportunity to reform the tax system could be a silver lining, write Stuart Adam and Helen Miller (Institute for Fiscal Studies).

Ashley Greenbank

Ashley Greenbank (Macfarlanes) considers the BPR aspects of the Office of Tax Simplification's IHT report.

Sue Laing

Although simplification was the aim, the report has inevitably strayed into matters of policy and it proposes some potentially significant changes, writes Sue Laing (Boodle Hatfield).

Stephen Daly

The OTS’s recommendations on HMRC guidance provides some hope that in the future reliance on guidance will be less risky, writes Stephen Daly (King’s College London).

Andrew Hubbard

Taxpayers need to know where they stand, writes Andrew Hubbard (RSM).

The OTS has published a paper suggesting that some form of PAYE mechanism might be applied to self-employed workers using online platforms to source work. How realistic a possibility is this, given that we have heard only recently that HMRC has halted progress on its ‘dynamic coding’ project to get PAYE right for employees?