TAX POLICY

Corporates are facing the regulatory scrutiny once reserved for banks. Gideon Sanitt (Macfarlanes) considers the treatment of the costs of such investigations.

Andrew Constable

Andrew Constable (Kingston Smith) explains the rules which have applied to certain residential property purchases since 1 April 2016.

Thomas Pope

Helen Miller

Helen Miller and Thomas Pope (Institute for Fiscal Studies) examine the latest tax receipts for 2015/16 and ask whether the government’s policies – which have changed their composition – have been part of a clear and coherent strategy.

Ben Jones

Ben Jones (Eversheds) answers questions on the tax implications for the UK of leaving or remaining in the EU.

Nicholas Gardner

James Seddon

Nicholas Gardner and James Seddon (Ashurst) examine the CJEU decisions in NEC and Bookit, what they mean for VAT on card handling fees and the wider implications of these rulings.

Patrick Cannon

Patrick Cannon (15 Old Square Chambers) provides guidance on the recent decision made by the Court of Appeal in Project Blue, and asks why the MoD did not make it a condition of sale that SDLT was paid.

Trudy Armstrong

Following an announcement in Budget 2016, the government has issued a consultation document on reform of the substantial shareholdings exemption. Trudy Armstrong (PwC) sets out the options being considered.

Paul Daly

Paul Daly (BDO) examines the impact of the OECD’s master and local file recommendations, and looks at how advisers can plan to manage these changes.

Paul Crean

Jonathan Pitkin

Paul Crean and Jonathan Pitkin (BDO) provide an overview of recent developments which promote increased tax transparency.

Chris Davidson

Chris Davidson (KPMG) believes that HMRC has misinterpreted the 2004 DOTAS rules by issuing APNs on the basis that they are substantially the same as a previous transaction that was notifiable under DOTAS.

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