TAX POLICY

Pascal Saint-Amans, director of the OECD Centre for Tax Policy and Administration, looks back in the OECD's work on 2018 and the tax challenges of the digital economy.

Justine Riccomini

Charlotte Barbour

Charlotte Barbour and Justine Riccomini (ICAS) analyse the Scottish budget speech by the cabinet secretary for Finance Economy and Fair Work on 12 December.

Dominic Stuttaford

Greg Branagan

The UK government published a consultation document setting out proposals for further changes to the calculation of consideration for stamp duty and SDRT purposes. Dominic Stuttaford and Greg Branagan (Norton RoseFulbright) review the proposals.

Panny Loucas

Panny Loucas (PwC) assesses the rights of EU citizens and the tax and customs aspects of the draft deal.

Sue Laing

Sue Laing (Boodle Hatfield) reviews the long awaited consultation.

Helen Buchanan, Will Robinson, May Smith, Emily Szasz

The UK has proposed a new digital services tax. Helen Buchanan, May Smith, Emily Szasz and Will Robinson (Freshfields Bruckhaus Deringer) consider the proposals.

Ray McCann

Ray McCann (CIOT) raises concerns for taxpayers’ rights as HMRC’s powers appear only to be challenged through expensive and uncertain judicial review.

David Smith Economics expert

Philip Hammond took advantage of an improvement in the public finances to avoid tax hikes in the Budget. Should he have raised taxes anyway, David Smith asks.