TAX POLICY

A Lexis®PSL Tax guide to the draft Finance Bill provisions published on ‘legislation day’, Tuesday 21 July 2020.

Kate Ison

Jessica Hocking

A recent Court of Appeal decision reaffirms HMRC’s right to conduct enquiries on an ‘informal’ premise even where there is no statutory basis, write Kate Ison and Jessica Hocking (Bryan Cave Leighton Paisner).

David Smith Economics expert

The chancellor is still splashing the cash but he may soon have to confront the need to raise revenue to pay for his emergency support during the crisis, as economics expert David Smith reports.

A guide by Lexis®PSL Tax to the key tax announcements.

Chris Sanger

The chancellor served more than an hors d’oeuvre but still left room for the Autumn Budget.

Timothy Lyons QC

Timothy Lyons QC (39 Essex Chambers) discusses the main areas of difficulty which will be facing the negotiators in the coming months.

Alistair Godwin

Alistair Godwin (Grant Thornton) focuses on the Taxes Acts in order to bring out some of the key features of a ‘security’ that are useful in practice.

Jason Collins

With business leaders calling on the government for a ‘green recovery’ from Covid-19, it is time to rethink our tax system to make it green at its core, writes Jason Collins (Pinsent Masons).

Heather Self

In our continuing series, Heather Self examines tax issues reported in the national media. This week, is it time to review CGT?

Stuart Adam

Helen Miller

There aren’t many upsides to the current situation but using it as an opportunity to reform the tax system could be a silver lining, write Stuart Adam and Helen Miller (Institute for Fiscal Studies).

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