TAX POLICY

Jeremy Mindell

Jeremy Mindell (Primondell) believes that judicial interpretation of existing legislation is preferable to a wholesale codification of the law that would become outdated and easy to manipulate.

Edward Milliner

A recent case and an old conundrum provide neat illustrations of the problems that arise when statutory provisions come into conflict, as Edward Milliner (Slaughter and May) reports.

Etienne Wong

There are always corners hidden in the world of VAT that bear illumination, writes Etienne Wong (Old Square Tax Chambers).

Paul Aplin OBE

Former ICAEW president, Paul Aplin OBE, believes that this will need stakeholder engagement, investment in technology and a willingness to think outside the box.

Jason Collins

Catherine Robins

Jason Collins and Catherine Robins (Pinsent Masons) discuss climate change policy and how the government can take the lead in setting a roadmap to help companies to make the long-term decisions that are required.

Natalie Backes, Donna Huggard, Dan Nazarian, Michelle Robinson

This report sets out the key tax changes effective from April. It was prepared by Natalie Backes, Donna Huggard, Dan Nazarian and Michelle Robinson of Deloitte.

Martin Walker

Mark Bevington

With HMRC increasingly challenging and rescinding clearances, the certainty provided by pre-clearing transactions has faded, write Martin Walker and Mark Bevington (ADE Tax).

Judith Freedman

Tax administration should be central to the tax design process, writes Professor Judith Freedman (Oxford University).

Alison Dickie

David Haworth

Alison Dickie and David Haworth (Freshfields Bruckhaus Deringer) consider whether the Brexit deal paves the way for a low-tax and less regulated UK tax environment.

Jason Collins

Catherine Robins

Now that the Brexit transition period has ended, where does this leave the UK’s administrative cooperation with other jursidictions, ask Jason Collins and Catherine Robins (Pinsent Masons).

Go to page of 198