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TAX POLICY


Green tax incentives: an opportunity or a threat? premium
Card image Laura Hodgson
Card image Silvana Van der Velde
In terms of green tax incentives, the UK is lagging behind some other jurisdictions, notably the US. Laura Hodgson and Silvana Van der Velde (Travers Smith) consider how the UK should respond.
12 April 2023
The Windsor Framework and tax: same building, but a major renovation premium
Card image 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.
30 March 2023
Potholes in the road for business taxation premium
Card image Tim Sarson
Tim Sarson (KPMG) identifies three areas where the Budget leaves the tax system incomplete to the extent that it may undermine the government’s core policy priorities.
22 March 2023
Tax, politics and the next general election starpremium
Card image Heather Self
Heather Self (Blick Rothenberg) suggests what the main political parties should – and, importantly, should not – include in their manifestos.
24 February 2023
Untangling the tax spaghetti bowl: a look back at the OTS premium
Card image Bill Dodwell
Bill Dodwell (OTS) looks back at the work of the Office of Tax Simplification.
24 February 2023
How to handle unallowable purposes enquiries starpremium
Card image Helen Buchanan
Card image Sarah Bond
Helen Buchanan and Sarah Bond (Freshfields Bruckhaus Deringer) share their experience of the approach HMRC is taking to unallowable purposes enquiries, in particular under CTA 2009 s 441.
15 February 2023
Couldn’t careless? Reasonable care and the role of professional advisers starpremium
Card image Adam Craggs
Card image Constantine Christofi
Whilst taking professional advice will usually mean a taxpayer has taken reasonable care, not taking advice does not necessarily mean a taxpayer has been careless, write Adam Craggs and Constantine Christofi (RPC).
15 February 2023
Why political parties implode and what tax has to do with it
Card image Jeremy Mindell
Taking a look at the political landscape since 1979.
2 November 2022
Big, bold, brash – and busted? starpremium
Card image Chris Sanger
The new chancellor has reset expectations with an almost total reversal of his predecessor’s mini-Budget, writes Chris Sanger (EY).
18 October 2022
Tax reform: why and how it should be done premium
Card image David Martin
We should grasp the opportunity to create a stable, coherent, simpler and fair tax system, argues David Martin (formerly Herbert Smith).
14 September 2022
EDITOR'S PICKstar
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M R Currell Ltd v HMRC
25 July 2023
Ebuyer (UK) Ltd v HMRC
25 July 2023
300 x 250 (MPU)
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