TAX POLICY ADMINISTRATION

Rebecca Benneyworth (Rebecca Benneyworth & Co) examines the detailed requirements for MTD, and considers how it will affect advisers and their clients.

Jon Preshaw

Craig Thomson

Craig Thomson (CSM Tax Consulting) and Jon Preshaw (Jon Preshaw Tax Ltd) examine a recent tribunal decision that provides useful guidance on HMRC information requests and closure notices in the context of DPT enquiries.

John Chaplin

Rob Woodward

John Chaplin and Rob Woodward (BDO) explain the main tax consequences associated with the use of umbrella company structures.

Phil Greenfield, Chloe O’ Hara and Giorgia Maffini (PwC) examine the key changes in the Inclusive Framework’s new statement.

Michael Blackwell

Dr Michael Blackwell (London School of Economics) discusses the findings of the IFS Tax Law Review Committee’s recently published report.

Paul Aplin OBE

Former ICAEW president Paul Aplin OBE looks at last week’s announcement of a delay to MTD for ITSA and the proposed new basis period rules.

Ray McCann

Recently published data points to the need for more transparency about how HMRC is trying to reduce the number of disputes, writes former CIOT president Ray McCann.

David Gauke

The new health and social care levy is a good case study in how necessary compromises and trade-offs result in a less coherent tax system, writes David Gauke (Macfarlanes).

Frances Edwards

Chris Holmes

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

James McCredie

James McCredie (Macfarlanes) reviews a hugely welcome new regime, but explains there are still some ‘shoot in foot’ opportunities that it is to be hoped the government and HMRC will resist.

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