CONSULTATIONS

Kate Garcia and Thomas Wilkinson (Shoosmiths) review the consultation on the potential redesign or reform of penalties imposed for inaccuracies in tax returns and failures to notify.

Rhiannon Kinghall Were

Rhiannon Kinghall Were (Macfarlanes) examines the draft legislation and other policy measures published this week.

Siân Beusch

Sophie Addison

HMRC is again looking at the expansion of VAT grouping following a formal consultation, report Siân Beusch and Sophie Addison (EY).

Lee Squires

Fiona Bantock

Lee Squires and Fiona Bantock (Hogan Lovells) review the latest VAT developments that matter.

Chris Sanger

Chris Sanger (EY) considers HMT’s recently published document and the implications of the new timetable following the shift to a ‘single fiscal event’.

Zoe Andrews

Jeanette Zaman

Jeanette Zaman and Zoe Andrews (Slaughter and May) review recent tax developments affecting the City.

Matthew Hodkin

Matthew Hodkin (Norton Rose Fulbright) considers some enlightening detail on a new proposal to introduce a wider exemption than first contemplated by the consultation process.

Ashley Greenbank

Ashley Greenbank (Macfarlanes) answers questions on the UK government consultation on changes to its rules on the deductibility of corporate interest and the likely introduction of a fixed ratio rule.

Mark Middleditch

Mark Middleditch (Allen & Overy) reports the latest tax developments that matter, including a consultation on a fixed ratio rule; patent box reform; country by country reporting; and the special corporation tax rate applying to payments of restitution interest made by HMRC.

Carol Johnson

Jonathan Bridges

On 22 October, HM Treasury and HMRC published a consultation document requesting views on proposed changes to the UK patent box regime to be legislated in next year’s Finance Bill. Jonathan Bridges and Carol Johnson (KPMG) explain why the UK rules are being changed and how the changes will affect taxpayers.

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