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Sep 3, 2024 | 
taxjournal.com | Paul Aplin OBE |Emma Rawson |Julian Feiner |David Whiscombe
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Mar 28, 2024 | 
taxjournal.com | Helen Adams |Paul Aplin OBE |Jenny Doak |Ben Elliott
Tax Journal thanks its authors for March Click on the links below to view author profiles: • Emma Game (Slaughter and May) - Interest on pension arrears: deduction of tax on cross-border payments • Edward Hayes (Burges Salmon) - What the Budget means for non-UK resident trusts • Paul Johnson (Institute for Fiscal Studies) - Spring Budget 2024: Cuts to NICs: giving back a portion of what’s already being taken • Mike Lane (Slaughter and May) - Spring Budget 2024: A welcome ‘as you were’ for...
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Mar 13, 2024 | 
taxjournal.com | Paul Aplin OBE |Mike Lane |Paul Farey |David Whiscombe
Raising standards © Copyright LexisNexis 2024. All rights reserved.
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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?
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Nov 30, 2023 | 
taxjournal.com | Ben Elliott |Duncan Weldon |Kate Ison |Paul Aplin OBE
Home >Articles > Certainty vs deterrence: the Supreme Court’s approach to anti-avoidance legislation in Fisher Certainty vs deterrence: the Supreme Court’s approach to anti-avoidance legislation in Fisher © Copyright LexisNexis 2023. All rights reserved.
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Nov 24, 2023 | 
taxjournal.com | Paul Aplin OBE |George Gillham |David Whiscombe |Jonathan Athow
On 19 December 2022, the then financial secretary announced a review to examine ‘whether and how MTD for ITSA could be shaped to meet the needs of smaller businesses’. HMRC has consulted widely and the main conclusions of the review were announced alongside the Autumn Statement. The decision on further mandation of MTD for ITSA will be kept under review to enable HMRC to monitor users’ experience through public beta testing. This strikes me as eminently pragmatic.
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Nov 24, 2023 | 
taxjournal.com | Duncan Weldon |Kate Ison |Paul Aplin OBE |Claire Matthews
HMRC manual changes: 24 November 2023 © Copyright LexisNexis 2023. All rights reserved. 24 November 2023 Direct taxes Manual Page Comments Company Taxation Manual Archived: CTM98265 Content on Corporation Tax Pay and File has been archived given it is obsolete. If you are not a subscriber, subscribe now to read this content.
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Nov 24, 2023 | 
taxjournal.com | Duncan Weldon |Kate Ison |Paul Aplin OBE |Claire Matthews
From the editor:The Autumn Statement was ‘more like a pre-election Budget than an economic update’ (Chris Sanger). The chancellor hailed his announcement on ‘full expensing’ as ‘the biggest business tax cut in modern British history’, but it is ‘worth remembering that it comes only a few years after the biggest business tax rise in modern British history’ (Mike Lane).
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Nov 23, 2023 | 
taxjournal.com | Duncan Weldon |Kate Ison |Paul Aplin OBE |Claire Matthews
Agent Update Issue 114 © Copyright LexisNexis 2023. All rights reserved. 23 November 2023 The November edition outlines several changes which will be of particular interest to tax practitioners:Summary of changes for repayment claims: as outlined in its recent guidance for agents, HMRC has summarised the February 2024 changes which will require agents to register for an Agent Services Account before submitting various income tax repayment claims on behalf of a client.
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Nov 23, 2023 | 
taxjournal.com | Duncan Weldon |Kate Ison |Paul Aplin OBE |Claire Matthews
Home >Articles > Norway published MLI version of UK tax treaty
Norway published MLI version of UK tax treaty
23 November 2023
The Norwegian government has published the text of its double tax convention with the UK as adjusted by the OECD Multilateral Instrument. Although the convention is a 2013 agreement, the modified version applies generally from 1 May 2020 (and from 1 January 2020 for certain withholding taxes).
