TAX POLICY

Chris Holmes

Chris Holmes and Frances Edwards (BDO) summarise the existing basis period rules and examine how things will change under the new proposals.

David Smith Economics expert

The budget deficit is undershooting official forecasts, suggesting that the public finances are on the mend. But the chancellor is not ready to declare victory yet, writes David Smith.

Rhiannon Kinghall Were

Lucy Urwin

Rhiannon Kinghall Were and Lucy Urwin (Macfarlanes) report.

Ben Elliott

HMRC’s attempts to reverse the limitations imposed by the Court of Appeal backfired, as Ben Elliott (Pump Court Tax Chambers) explains.

Sandy Bhogal

James Chandler

Sandy Bhogal and James Chandler (Gibson, Dunn & Crutcher) review the proposed reforms allocating corporate profits to customer-heavy jurisdictions and imposing a global minimum tax rate.

Lisa Bevan

The consultation for the new residential property developer tax launched on 29 April. Lisa Bevan (Taylor Wessing) summarises the proposals and considers the questions that remain.

Mark Whitehouse

Peter Halford

Peter Halford and Mark Whitehouse (PwC) explore some of the main differences and reflect on their relevance to direct taxation.

Ashlea Howell

Ashlea Howell (Smith & Williamson) provides a back to basics guide to the current compliance issues facing UK businesses.

Tim Sarson

Recent developments that matter from around the globe, reported by Tim Sarson (KPMG).

Laura Mullarkey

Richard Sultman

Richard Sultman and Laura Mullarkey (Cleary Gottlieb Steen & Hamilton) consider HMRC’s new manual that sets out a more comprehensive and coordinated approach.

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