TAX POLICY

What would they cost and who would benefit?

George Bull

With France and the UK imposing new digital services taxes and the USA threatening to retaliate with import tariffs, UK and European businesses and consumers are likely to be caught in the crossfire of a trade and tax war.

Michael Thomas KC

Barrister Michael Thomas (Pump Court Tax Chambers) believes there is a disturbing trend in our tax jurisprudence: an increasing number of important decisions made by HMRC are only capable of being challenged on a judicial review basis.

Brin Rajathurai

Murray Clayson

The OECD's programme of work subtly recasts the two pillars proposed in its earlier consultation, as Brin Rajathurai and Murray Clayson (Freshfields Bruckhaus Deringer) explain.

Johan Barros

The European Parliament elections are over and a new European Commission begins its term in November this year. Europe’s tax professionals cannot afford to turn a blind eye to the EU election results or the priorities of the next European Commission, writes Johan Barros (Accountancy Europe)

Stephen Quest

Stephen Quest, the Director-General for Taxation and Customs Union in the European Commission, reflects on EU tax policy during the Juncker Commission and the priorities and challenges for the years ahead.

Helen Miller

Helen Miller (Institute for Fiscal Studies) considers when and how policy makers should use taxes to steer the industrial structure.

Sam Mitha CBE

Money for nothing? Sam Mitha CBE assesses the case for and against a universal basic income.

Paul Morton

Paul Morton (The Office of Tax Simplification) reports on the tax issues that the OTS has considered over the last two years and some future strategies.

David Smith Economics expert

Economic forecasters see a steady year for the economy in 2019, but only if the government manages to secure an orderly exit from the European Union in March, as David Smith reports.

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