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TAX POLICY


Untangling the tax spaghetti bowl: a look back at the OTS premium
Card image Bill Dodwell
Bill Dodwell (OTS) looks back at the work of the Office of Tax Simplification.
24 February 2023
How to handle unallowable purposes enquiries starpremium
Card image Helen Buchanan
Card image Sarah Bond
Helen Buchanan and Sarah Bond (Freshfields Bruckhaus Deringer) share their experience of the approach HMRC is taking to unallowable purposes enquiries, in particular under CTA 2009 s 441.
15 February 2023
Couldn’t careless? Reasonable care and the role of professional advisers starpremium
Card image Constantine Christofi
Card image Adam Craggs
Whilst taking professional advice will usually mean a taxpayer has taken reasonable care, not taking advice does not necessarily mean a taxpayer has been careless, write Adam Craggs and Constantine Christofi (RPC).
15 February 2023
Why political parties implode and what tax has to do with it
Card image Jeremy Mindell
Taking a look at the political landscape since 1979.
2 November 2022
Big, bold, brash – and busted? starpremium
Card image Chris Sanger
The new chancellor has reset expectations with an almost total reversal of his predecessor’s mini-Budget, writes Chris Sanger (EY).
18 October 2022
Tax reform: why and how it should be done premium
Card image David Martin
We should grasp the opportunity to create a stable, coherent, simpler and fair tax system, argues David Martin (formerly Herbert Smith).
14 September 2022
What to expect on tax from the new prime minister
Card image Jonathan Hickman
Jonathan Hickman (BDO) takes a look at the possible tax proposals that were discussed by Liz Truss during her campaign trail.
8 September 2022
Pillar two and the future of tax incentives premium
Card image Bezhan Salehy
Bezhan Salehy (Macfarlanes) considers how countries may maintain their tax competitive standing after the implementation of pillar two.
6 July 2022
Online sales tax: what is all the fuss about? premium
Card image Kate Rothwell
The practicalities of implementation and ongoing compliance should not be underestimated, warns Kate Rothwell (AO.com).
30 June 2022
Capital allowances reform: assessing the options to encourage greater private sector investment premium
Card image Suzanne Alcock
Suzanne Alcock (FTI Consulting) assesses the various options intended to redress the current low levels of capital investment. 
25 May 2022
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