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TAX POLICY


The Scottish government will set out its draft Budget plans on 6 February – more than a month ahead of the UK Budget. This raises significant issues on the block grant and devolved taxes.
Rhiannon Kinghall Were (Macfarlanes) reviews the tax pledges of the new government.
Hugh Gunson (Charles Russell Speechlys) explains where things stand.

This year has seen an increasing compliance burden for companies, an expansion of HMRC powers and a reminder of the important role of the courts, write Kate Ison and Jessica Hocking (Bryan Cave Leighton Paisner).

1 December 2019 marks the start of the new European Commission led by incoming President Ursula von der Leyen. Jordan Serfati and Nikolaas Van Robbroeck (Freshfields Bruckhaus Deringer) consider what's in store for tax policy.
The OECD’s programme of work on tax and digitalisation is energising debate about the future of international tax, reports Julian Feiner (Clifford Chance).
Ami Jack (Smith & Williamson) sets out a guide to the main political parties’ tax proposals in the run-up to the general election.
Experts at Freshfields Bruckhaus Deringer examine the OECD's pillar two proposals which could have a fundamental impact on the way all multinationals are taxed.
It is difficult to see how the test for legitimate expectation set by the Court of Appeal could ever be met.
Tim Sarson (KPMG) assesses the latest developments that matter in the international tax arena.
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