TAX POLICY

A third national lockdown is bad news for the economy and will add to an already huge budget deficit, fuelling the debate about how to fill the fiscal hole, as David Smith reports.

Jason Collins

Catherine Robins

From taxing rights to dispute procedures, from employment taxes to VAT, Jason Collins and Catherine Robins (Pinsent Masons) consider the most pressing issues for the year ahead.

Piers Barclay Gregory Price Thomas Schlee

Piers Barclay, Gregory Price and Thomas Schlee (Macfarlanes) consider the main recommendations of the report, the likely political response and the implications for taxpayers.

Chris Sanger

Chris Sanger (EY) considers five key trends that have moved forward over 2020 and are building up pressure for action in the future.

Chris Sanger

Chris Sanger (EY) considers the Office of Tax Simplification’s first report that looks at the policy design and principles underpinning capital gains tax.

Jo Crookshank

Jo Crookshank (Simmons & Simmons) welcomes news of the delay in the implementation of these notification proposals, and explains what’s needed to deliver a more workable result.

Sarah Hewson

John Chaplin

What we know so far about the job support scheme.

Caroline Noblet and David Whincup (Squire Patton Boggs) explain how the job retention bonus scheme works and what employers should do now.

Gary Barnett

Monique van Herksen

Monique van Herksen and Gary Barnett (Simmons & Simmons) examine a recent decision of the CJEU that presents a setback for taxpayers in this developing area of law.

Sam Mitha CBE

Sam Mitha, former HMRC policy adviser, discusses the current economic situation and some of the policies that could be adopted to shape its future prospects.

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