TAX POLICY ADMINISTRATION

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.

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.

Ray McCann

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

Peter Mason

Although every head of tax role is different, there are many challenges and situations which are commonly encountered. In-house specialist Peter Mason and the Tax Director Network set out an approach for making a successful impact in the first 100 days.

Sophie Rhind

Victoria Braid

Sophie Rhind and Victoria Braid (Macfarlanes) examine when the tribunal will exercise its power to direct HMRC to issue a closure notice in light of the recent case of Hitchins.

George Peretz KC

There is no doubt that the current UK government has achieved real changes to the Protocol that will reduce a number of the tax and customs issues, as George Peretz KC (Monckton Chambers) explains.

Robert Maas

A longer tax code and a more punitive tax authority. On his retirement after working in tax for almost 60 years, Robert Maas (formerly Carter Backer Winter) reflects on the evolution of the UK tax landscape.