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TAX POLICY


Dan Neidle and Nicola Hemsley (Clifford Chance) explain how these might operate and consider the anomalies and potential solutions.

The Labour Party is considering including in its manifesto proposals to extend UK stamp taxes to a wide range of financial instruments.

    The loan charge has driven a coach and horses through the statutory safeguards, writes barrister Keith Gordon (Temple Tax Chambers). 

    Despite the review being an important event, it appears to be very much business as usual at HMRC.

    Changes to income tax and corporate tax rates, the replacement of inheritance tax, and potentially radical changes to the taxation of land? Geoffrey Todd (Boodle Hatfield) reviews Labour's tax policy.
    The UK has published draft regulations adopting an EU directive that promises faster resolution of double taxation disputes between member states.

    In this quarterly review, Adam Craggs and Michelle Sloane (RPC) consider HMRC’s increasing propensity to seek the production of documents from accountants and other professional advisers, HMRC’s new policy of challenging taxpayers’ loan relationships, and the increase in the number of domicile enquiries launched by HMRC. 

    David Pett (Temple Tax Chambers) argues that outstanding loan charges should be pursued both as a matter of law and social policy.

    It seems unlikely, writes Heather Self (Blick Rothenberg).

    The European Commission wants to revamp tax decision making, reports Johan Barros (Accountancy Europe).
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