Kate Ison

Mar 1, 2024 | jdsupra.com | Elizabeth Bradley |Kate Ison |Anne Powell

Budgets are normally stories of two halves. The first half contains the headline-grabbing tax policy reforms that can be encapsulated in a snappy soundbite in the Budget speech, such as “Chancellor scraps the non-dom regime”. The second half typically contains more detailed reform packages, which may involve a significant overhaul of a regime past its sell by date, a complex new initiative or a tightening of a measure that doesn’t work as well as it could.

Feb 29, 2024 | lexology.com | Elizabeth Bradley |Kate Ison |Anne Powell

SUMMARYBudgets are normally stories of two halves. The first half contains the headline-grabbing tax policy reforms that can be encapsulated in a snappy soundbite in the Budget speech, such as “Chancellor scraps the non-dom regime”. The second half typically contains more detailed reform packages, which may involve a significant overhaul of a regime past its sell by date, a complex new initiative or a tightening of a measure that doesn’t work as well as it could.

Feb 7, 2024 | taxjournal.com | Clare Reeve Curatola |Kate Ison |David SMith |David Smith |Richard Johnson

Home >Articles > Privilege considerations in tax investigations Privilege considerations in tax investigations © Copyright LexisNexis 2024. All rights reserved. 7 February 2024 Speed read Recent experience suggests that HMRC are increasingly challenging taxpayers’ claims to withhold privileged documents from disclosure during a tax enquiry or dispute.

Nov 30, 2023 | taxjournal.com | Duncan Weldon |Kate Ison |Paul Aplin OBE |Claire Matthews

Home >Articles > The resurgence of crown preference: the dog in the manger The resurgence of crown preference: the dog in the manger © Copyright LexisNexis 2023. All rights reserved. 30 November 2023 Speed read Are we seeing a slow return to Crown preference (including for corporation tax) by the back door?

Nov 30, 2023 | taxjournal.com | David Wilson |Jack Jones |Duncan Weldon |Kate Ison

Full expensing allows corporate businesses to deduct the full cost of qualifying fixed assets in the year of investment for corporation tax purposes. This was previously in place from 1 April 2023 to 31 March 2026, but in the Autumn Statement the chancellor made this change permanent.