TAX POLICY

Kate Ison

Jessica Hocking

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).

Jordan Serfati

Nikolaas Van Robbroeck

1 December 2019 marks the start of the new European Commission led by incoming President Ursula von der Leyen. Jordan Serfati and Nikolaas Van Robbroeck (Freshfields Bruckhaus Deringer) consider what's in store for tax policy.

Julian Feiner

The OECD’s programme of work on tax and digitalisation is energising debate about the future of international tax, reports Julian Feiner (Clifford Chance).

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.

Brin Rajathurai

Murray Clayson

Experts at Freshfields Bruckhaus Deringer examine the OECD's pillar two proposals which could have a fundamental impact on the way all multinationals are taxed.

Peter Vaines

It is difficult to see how the test for legitimate expectation set by the Court of Appeal could ever be met.

Tim Sarson

Tim Sarson (KPMG) assesses the latest developments that matter in the international tax arena.

Brin Rajathurai

Murray Clayson

Brin Rajathurai and Murray Clayson (Freshfields Bruckhaus Deringer) examine the proposals on ‘pillar one’ of an international solution to the taxation of multinational enterprises in the digital economy by 2020.

Sheena McGuinness

There is an urgent need for a complete overhaul of the current system of taxation to protect the Treasury’s revenue whilst driving down emissions, writes Sheena McGuinness (RSM).