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Tax policy
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Tax policy
TAX POLICY
The OECD’s pillar two model rules: what do we know now?
Philip Greenfield
Jonathan Hare
Giorgia Maffini
Jonathan Hare, Giorgia Maffini and Phil Greenfield (PwC) examine the OECD’s model rules for pillar two.
Tax policy challenges in 2022
Kate Aitchison
Chris Etherington
Tom Dews
Chris Etherington, Tom Dews and Kate Aitchison (RSM) consider what the tax world may have in store for tax advisers in 2022.
Climate change tax policy: what you need to know
Jason Collins
Jason Collins (DLA Piper) discusses the current state of play following COP26 and explains why heads of tax will need to monitor and influence changes to general tax law with climate goals in mind.
Tax administration and maintenance day highlights
Bezhan Salehy
Rhiannon Kinghall Were
There are plenty of measures that will interest tax enthusiasts, write Rhiannon Kinghall Were and Bezhan Salehy (Macfarlanes).
US roadblocks to the OECD deal
Heather Self
John Havard
John Havard and Heather Self (Blick Rothenberg) discuss the current US position on the OECD’s two pillar tax deal.
How can tax policy help us get to net zero?
Brin Rajathurai
Brin Rajathurai (Freshfields Bruckhaus Deringer) shares ten insights on the challenge of achieving net zero.
MTD: the final countdown
Rebecca Benneyworth
Rebecca Benneyworth (Rebecca Benneyworth & Co) examines the detailed requirements for MTD, and considers how it will affect advisers and their clients.
Autumn Budget 2021: The economic view
John Hawksworth
John Hawksworth takes a look at the economy and the public finances.
The two-pillar framework: what does the October statement tell us?
Phil Greenfield, Chloe O’ Hara and Giorgia Maffini (PwC) examine the key changes in the Inclusive Framework’s new statement.
The tax tribunals: the next ten years
Michael Blackwell
Dr Michael Blackwell (London School of Economics) discusses the findings of the IFS Tax Law Review Committee’s recently published report.
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EDITOR'S PICK
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
1 /7
Understanding the FIG regime
Jo Bateson
2 /7
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
3 /7
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
4 /7
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
5 /7
Tax odyssey: the journey to a single securities tax
Naomi Lawton
6 /7
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
7 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
Understanding the FIG regime
Jo Bateson
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
Tax odyssey: the journey to a single securities tax
Naomi Lawton
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
NEWS
Read all
HMRC manual changes: 18 July 2025
Chancellor outlines financial services strategy
CIOT reviews transfer pricing proposals
Marriage allowance: backdating claims
Further HMRC update on VAT penalties
CASES
Read all
Abbotsford Property Group Ltd and another v Revenue Scotland
R (oao Thomas Holdings Ltd and others) v HMRC
G Stenhouse and another v HMRC
Other cases that caught our eye: 18 July 2025
B D’Angelin v HMRC
IN BRIEF
Read all
HMRC’s approach to wealthy individuals
There’s only one POEM
Discovery assessments: agents
Standish v Standish
Section 899 compromise shifts international tax landscape
MOST READ
Read all
‘Legislation Day’ date announced
One Big Beautiful Bill Act enacted
Wealth taxes and fiscal reality
G Haworth and others v HMRC
OBBBA: permanent tax cuts and international adjustments