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Andrew Marr on Muck Rack

Andrew Marr

Verified
London
As seen in: LBC, The New Statesman, BBC One, MSN, Start the Week, The New York Times, The New York Times en Español, BBC, Daily Mail, iG, Irish Daily Mail, The Guardian and
LBC presenter, political editor New Statesman, painter, Scot
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Articles

Information notices

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By Peter Vaines, Andrew Marr Verified, Penny Simmons
| Tax Journal Verified
Everybody will be familiar with information notices issued by HMRC under FA 2008 Sch 36. These are really important as they are statutory notices and must be complied with – and of course there are penalties for non-compliance. However, an information notice can only be issued by HMRC ‘if the information or document is reasonably required by the officer for the purpose of checking the taxpayer’s tax position’ (Sch 36 para 1).
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HMRC guidance gives comfort on management rollovers

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By Peter Vaines, Andrew Marr Verified, Penny Simmons
| Tax Journal Verified
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Open in Who Shared View Duplicates (14) Issue with article?

Management rollovers and share-for-share exchange relief

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By Peter Vaines, Andrew Marr Verified, Penny Simmons
| Tax Journal Verified
HMRC have published updated guidance on the revised share reorganisation anti-avoidance rules following the changes introduced by FA 2026. The guidance provides welcome confirmation that standard private equity management rollover arrangements should continue to benefit from share-for-share exchange relief, despite concerns raised by the widening of the anti-avoidance provisions.
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