Robert Waterson

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Articles

An economic and political gamble

Nov 1, 2024 | taxjournal.com | Duncan Weldon |Robert Waterson |Ray McCann |Oliver Marre

The first Budget of a new government is always a big moment a chance to set out a new direction. Rachel Reeves did just that at her first fiscal event embarking on an economic and political gamble that what Britain wants and needs is a much larger state. Taxes borrowing and government spending all increased markedly.
Umbrella companies: sledgehammer to crack a nut?

Nov 1, 2024 | taxjournal.com | Rebecca Harris |Robert Waterson |Duncan Weldon |Ray McCann

Surprisingly umbrella company reform made it into the Budget speech. However the initial optimism soon gave way to shock. In the policy paper 'Tackling non-compliance in the umbrella company market’ the government announced that the responsibility for PAYE where an umbrella company is used in the labour supply chain would change. From April 2026 the responsibility to account for PAYE will shift to the recruitment company.
Simplifying the taxation of offshore interest: paving the way for a fundamental shift?

Nov 1, 2024 | taxjournal.com | Ray McCann |Robert Waterson |Duncan Weldon |Oliver Marre

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Pensions

Nov 1, 2024 | taxjournal.com | Alan Macpherson |Rebecca Harris |Robert Waterson |Duncan Weldon

Good news. The Chancellor has kept to her word – with no change to the April 2024 pension tax reforms: the two new allowances LSA and LSBDA are still in place there is no return to the Lifetime Allowance no change to the higher Annual Allowance of £60k and no change to the tax relief system or the taxation of the lump sum benefit withdrawal.
Impact for the energy and resources sector

Nov 1, 2024 | taxjournal.com | Alan Macpherson |Elizabeth Bradley |Rebecca Harris |Robert Waterson

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Contentious tax: a mixed picture

Nov 1, 2024 | taxjournal.com | Robert Waterson |Duncan Weldon |Ray McCann |Oliver Marre

As to tax controversy and dispute resolution this Budget presents a mixed picture. Changes in existing regimes often cause uncertainty and confusion particularly if there is a gap between the enactment of legislation and HMRC Guidance being updated. Three areas of change which seem likely to lead to an increase in disputes are (1) the abolition of the non-domicile status; (2) substantive changes to the R&D tax regime; and (3) the intention to close down the scope of charity tax reliefs.
Regulatory Radar: quick takes - March 2024

Mar 4, 2024 | lexology.com | Gavin Reese |Jonathan Cary |Matthew Griffith |Richard Breavington |Robert Morris |Graham Reid | +13 more

Welcome to the latest edition of our bi-monthly Regulatory Radar: quick takes, which pulls together recent developments from across the UK’s regulators. As regulatory enforcement action increases, and consequences of non-compliance escalates, RPC’s Regulatory Radar: quick takes helps you to see the full picture, join the dots and navigate the ever-changing regulatory maze.
A tax on conscience? A moral dilemma for non-residents

Sep 7, 2023 | taxjournal.com | Robert Waterson |Liam McKay |David Whiscombe |Andrew Levene

Home >Articles > A tax on conscience? A moral dilemma for non-residents A tax on conscience? A moral dilemma for non-residents © Copyright LexisNexis 2023. All rights reserved. 7 September 2023 Speed read In HMRC v A Taxpayer, the Upper Tribunal (UT) considered the meaning of ‘exceptional circumstances’ for the purposes of the statutory residency test (SRT) in FA 2013.
Mitchell: taxpayer confidentiality and a crisis of confidence?

Apr 19, 2023 | taxjournal.com | Robert Waterson |Liam McKay |Philip Swinburn |Chris Etherington

Home >Articles > Mitchell: taxpayer confidentiality and a crisis of confidence? Mitchell: taxpayer confidentiality and a crisis of confidence? 19 April 2023 Robert Waterson and Liam McKay (RPC) examine the Court of Appeal's decision that considered HMRC’s powers and FTT's jurisdiction in disclosing taxpayer information.