COMPLIANCE

Despite its critics, the COP 9 process appears to be here to stay. Sarah Stenton and Lisa Vanderheide (Stewarts) provide practical insights for advisers.

Sophie Donnithorne-Tait

Serena Lee

Sophie Donnithorne-Tait and Serena Lee (Akin Gump) examine the rules using examples to illustrate outcomes pre and post January 2019.

Jessica Hocking

Kate Ison

This year has seen an increasing compliance burden for companies, an expansion of HMRC powers and a reminder of the important role of the courts, write Kate Ison and Jessica Hocking (Bryan Cave Leighton Paisner).

Mark Baycroft

Martin Mann

Martin Mann and Mark Baycroft (Markel Tax) reflect on the growing compliance burden and whether valuable reliefs will continue to be available in their current form.

Michael Conlon KC

A decade of tax decisions examined by Michael Conlon QC (Temple Tax Chambers).

Ami Jack

Ami Jack (Smith & Williamson) sets out a guide to the main political parties’ tax proposals in the run-up to the general election.

Steven Porter

Catherine Robins

The government intends to change the law retrospectively to make it clear that HMRC can use automated processes to issue notices to file returns and to issue penalties, report Catherine Robins and Steven Porter (Pinsent Masons).

Geoff Lloyd

Geoff Lloyd (EY) discusses the impact of a second Court of Appeal decision in six months that has overturned follower and accelerated payment notices.

Heather Self

In our continuing series, Heather Self examines the tax headlines in the national media. This week, the Labour party’s proposed tax raid on the tech companies.