TAX POLICY

Paul Morton (The Office of Tax Simplification) reports on the tax issues that the OTS has considered over the last two years and some future strategies.

 

Economic forecasters see a steady year for the economy in 2019, but only if the government manages to secure an orderly exit from the European Union in March, as David Smith reports.

 

Charlotte Barbour and Justine Riccomini (ICAS) analyse the Scottish budget speech by the cabinet secretary for Finance Economy and Fair Work on 12 December.

 

The UK government published a consultation document setting out proposals for further changes to the calculation of consideration for stamp duty and SDRT purposes. Dominic Stuttaford and Greg Branagan (Norton RoseFulbright) review the proposals.

 

Panny Loucas (PwC) assesses the rights of EU citizens and the tax and customs aspects of the draft deal.

 

Sue Laing (Boodle Hatfield) reviews the long awaited consultation.

 

The UK has proposed a new digital services tax. Helen Buchanan, May Smith, Emily Szasz and Will Robinson (Freshfields Bruckhaus Deringer) consider the proposals.

 

Ray McCann (CIOT) raises concerns for taxpayers’ rights as HMRC’s powers appear only to be challenged through expensive and uncertain judicial review.