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4 days ago | 
taxjournal.com | David Pickstone |Anastasia Nourescu |Dan Neidle |Peter Vaines
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Oct 29, 2024 | 
lexology.com | Anastasia Nourescu
Schedule 36 to the Finance Act 2008 grants HMRC the authority to issue an information notice to a taxpayer, requiring them to provide evidence for the purpose of checking their tax position. A recent decision of the First-tier Tribunal provides a useful reminder of some of the main principles on the validity of such notices.
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Oct 1, 2024 | 
lexology.com | Anastasia Nourescu
Alternative dispute resolution (ADR) is a useful route to resolving disputes with HMRC, particularly as it can help avoid protracted and expensive litigation. Where ADR is successful, the process ends with an ADR agreement between the taxpayer and HMRC. However, the parties do not always agree on the interpretation of that agreement, in which case they have the option to refer it to the Tribunal to decide on its enforceability.
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Jun 10, 2024 | 
taxjournal.com | Johan Barros |Steven Porter |David Pickstone |Anastasia Nourescu
The agreement follows months of intense negotiations between Member States, who had to reach a unanimous decision as always with tax files. However, the final agreement text differs significantly enough from the original Commission proposal, and the European Parliament will need to be consulted on the amended text despite them already providing an opinion on the original Commission proposal.
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Jun 10, 2024 | 
taxjournal.com | Johan Barros |Steven Porter |David Pickstone |Anastasia Nourescu
A common question for families who have children at private school (or who are considering this option) is whether it is possible to share the costs of school fees tax-efficiently across the generations. The answer to this is yes, particularly for grandparents, who have a number of inheritance tax options available to them, if they would like to assist with fee payment.
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Jun 6, 2024 | 
taxjournal.com | Steven Porter |David Pickstone |Anastasia Nourescu |Andrew Marr
Home >Articles > Triple-lock plus for pensioners?
Triple-lock plus for pensioners?
6 June 2024
The Conservative Party has pledged a ‘triple lock plus’ for UK pensioners. Under the proposals, pensioners would benefit from a future increased personal tax allowance, rather than the current allowance which is due to remain frozen until April 2028, in order to ensure the basic state pension does not become subject to income tax.
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Jun 6, 2024 | 
taxjournal.com | Steven Porter |David Pickstone |Anastasia Nourescu |Andrew Marr
The Finance (No. 2) Act 2024 has now been published.
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Jun 5, 2024 | 
taxjournal.com | Steven Porter |David Pickstone |Anastasia Nourescu |Andrew Marr
Home >Articles > Inclusive Framework on BEPS nearing completion Inclusive Framework on BEPS nearing completion 5 June 2024 Following the latest meeting of the Inclusive Framework on BEPS in Paris last week, the OECD report that the Inclusive Framework on BEPS is nearing completion of the negotiations on a final package on Pillar One (which includes a text of the Multilateral Convention (MLC) for Amount A and a framework for Amount B) with the goal of reaching a final agreement in time to open...
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Jun 5, 2024 | 
taxjournal.com | Steven Porter |David Pickstone |Anastasia Nourescu |Andrew Marr
Home >Articles > Departing from EU case law after Brexit
Departing from EU case law after Brexit
5 June 2024
The Retained EU Law (Revocation and Reform) Act 2023 (Commencement No 2 and Saving Provisions) Regulations, SI 2024/714, bring into force the Retained EU Law (Revocation and Reform) Act 2023 s 6, which amends s 6 of the European Union (Withdrawal) Act 2018, with effect from 1 October 2024.
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Jun 5, 2024 | 
taxjournal.com | Steven Porter |David Pickstone |Anastasia Nourescu |Andrew Marr
Home >Articles > Fiji and Moldova join Inclusive Framework
Fiji and Moldova join Inclusive Framework
5 June 2024
Fiji and Moldova have joined the OECD/G20 Inclusive Framework on BEPS. Both countries have also committed to addressing the tax challenges arising from the digitalisation of the economy by participating in the Two-Pillar solution to reform the international taxation rules.
