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TAX POLICY
Reform taxes to make tax rises less painful
Helen Miller
Helen Miller (Institute for Fiscal Studies) considers the options available for raising or reforming taxes.
Fiscal challenges: lessons from my time at the Treasury
Nicholas Macpherson
Nicholas Macpherson, former permanent secretary to three chancellors, considers a potential solution to reducing the public sector debt.
Tax reform: the challenge of change
Edward Troup
Sir Edward Troup, former HMRC first permanent secretary, discusses the five key ingredients for tax reform.
The three Ps of pillar one
Mark Bevington
Mark Bevington (ADE Tax) discusses the policy, politics and practicalities of
the pillar one proposals.
Boulting: jurisdiction and the rule of law
Constantine Christofi
Robert Waterson
Adam Craggs
Adam Craggs, Robert Waterson and Constantine Christofi (RPC) examine the High Court decision that refused permission to bring a judicial review claim against HMRC.
Sunak’s winter economic plan
Andrew Constable
Tim Stovold
Tim Stovold and Andrew Constable (Moore Kingston Smith) outline the
chancellor’s latest plans for dealing with the immediate economic fallout from
the coronavirus crisis.
VAT on contract terminations and settlements: HMRC pushes the boundaries
Eloise Walker
Eloise Walker (Pinsent Masons) discusses HMRC’s change of practice on the
VAT treatment of early termination and compensation payments relating to
commercial contracts following recent CJEU decisions.
International review for September 2020
Tim Sarson
Recent tax developments that matter from around the globe, reported by
Tim Sarson (KPMG).
The Internal Market Bill: through the looking glass
George Peretz KC
George Peretz QC (Monckton Chambers) discusses the legal issues over the government’s decision to ask Parliament for express powers to breach international law.
In autumn, a chancellor’s thoughts turn to fixing the public finances
David Smith Economics expert
Faced with the reality of a massive deterioration in the public finances as a
result of his emergency Covid-19 support, Rishi Sunak is looking at ways of
repairing the damage this autumn, David Smith reports.
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EDITOR'S PICK
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
1 /7
Understanding the FIG regime
Jo Bateson
2 /7
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
3 /7
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
4 /7
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
5 /7
Tax odyssey: the journey to a single securities tax
Naomi Lawton
6 /7
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
7 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
Understanding the FIG regime
Jo Bateson
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
Tax odyssey: the journey to a single securities tax
Naomi Lawton
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
NEWS
Read all
HMRC manual changes: 18 July 2025
Chancellor outlines financial services strategy
CIOT reviews transfer pricing proposals
Marriage allowance: backdating claims
Further HMRC update on VAT penalties
CASES
Read all
Abbotsford Property Group Ltd and another v Revenue Scotland
R (oao Thomas Holdings Ltd and others) v HMRC
G Stenhouse and another v HMRC
Other cases that caught our eye: 18 July 2025
B D’Angelin v HMRC
IN BRIEF
Read all
HMRC’s approach to wealthy individuals
There’s only one POEM
Discovery assessments: agents
Standish v Standish
Section 899 compromise shifts international tax landscape
MOST READ
Read all
‘Legislation Day’ date announced
One Big Beautiful Bill Act enacted
Wealth taxes and fiscal reality
G Haworth and others v HMRC
OBBBA: permanent tax cuts and international adjustments