Tax Journal

Lisa Rickelton, Alex Lewis, Abby Martin

HMRC has recently had mixed fortunes when challenging ‘Part 26A cram downs’, as Lisa Rickelton, Alex Lewis and Abby Martin (FTI Consulting) report.

Stuart Walsh

Nuel Oji

Stuart Walsh and Nuel Oji (DLA Piper) examine lessons from a recent High Court judgment.

Kyle Rainsford

Kyle Rainsford (Travers Smith) examines the ramifications of the Upper Tribunal’s decision.

Brin Rajathurai, James Burton, Mitchell Fraser

Brin Rajathurai, James Burton and Mitchell Fraser (Allen & Overy) review last week’s OECD announcements on the two-pillar solution.

Paul Radcliffe, Reinhart Devisscher, Ramzan Bashir

Current EU withholding tax procedures are costly, inefficient and prone to fraud. Is the Commission’s ‘FASTER’ proposal the answer? Paul Radcliffe, Reinhart Devisscher and Ramzan Bashir (EY) investigate.

Anthony Inglese

Dan Neidle

Former HMRC general counsel Anthony Inglese talks to Dan Neidle about his high-profile retirement project.

A Lexis+ UK Tax report of the key announcements with additional practitioner comment.

Ray McCann

Consultant and former CIOT president Ray McCann discusses the limitations of HMRC’s recent compliance strategy and suggests a more pragmatic approach.