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TAX POLICY
2020: five trends in international tax
Chris Sanger
Chris Sanger (EY) considers five key trends that have moved forward over
2020 and are building up pressure for action in the future.
Simplifying CGT by design: the OTS pushes for neutrality
Chris Sanger
Chris Sanger (EY) considers the Office of Tax Simplification’s first report that looks at the policy design and principles underpinning capital gains tax.
Delay to uncertain tax treatment proposal
Jo Crookshank
Jo Crookshank (Simmons & Simmons) welcomes news of the delay in the
implementation of these notification proposals, and explains what’s needed to
deliver a more workable result.
Q&A: The job support scheme
Sarah Hewson
John Chaplin
What we know so far about the job support scheme.
The job retention bonus scheme
Caroline Noblet and David Whincup (Squire Patton Boggs) explain how the
job retention bonus scheme works and what employers should do now.
Judicial review of exchange of information requests
Gary Barnett
Monique van Herksen
Monique van Herksen and Gary Barnett (Simmons & Simmons) examine
a recent decision of the CJEU that presents a setback for taxpayers in this
developing area of law.
Fiscal policy after Covid-19
Sam Mitha CBE
Sam Mitha, former HMRC policy adviser, discusses the current economic
situation and some of the policies that could be adopted to shape its future
prospects.
Reform taxes to make tax rises less painful
Helen Miller
Helen Miller (Institute for Fiscal Studies) considers the options available for raising or reforming taxes.
Fiscal challenges: lessons from my time at the Treasury
Nicholas Macpherson
Nicholas Macpherson, former permanent secretary to three chancellors, considers a potential solution to reducing the public sector debt.
Tax reform: the challenge of change
Edward Troup
Sir Edward Troup, former HMRC first permanent secretary, discusses the five key ingredients for tax reform.
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198
EDITOR'S PICK
Cards face up? HMRC’s approach to the duty of candour
Robert Waterson
,
Rebekka Sandwell
1 /7
Self’s assessment: Reforms to APR
Heather Self
2 /7
The new Overseas Workday Relief regime: worse than before?
Steve Wade
3 /7
A new chapter in the unallowable purpose tale: the FTT’s decision in Syngenta
Tanja Velling
4 /7
Non-doms post-Budget: where are we now?
Helen McGhee
,
Lynnette Bober
5 /7
Tax Journal's 2024 Autumn Budget coverage
6 /7
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
7 /7
Cards face up? HMRC’s approach to the duty of candour
Robert Waterson
,
Rebekka Sandwell
Self’s assessment: Reforms to APR
Heather Self
The new Overseas Workday Relief regime: worse than before?
Steve Wade
A new chapter in the unallowable purpose tale: the FTT’s decision in Syngenta
Tanja Velling
Non-doms post-Budget: where are we now?
Helen McGhee
,
Lynnette Bober
Tax Journal's 2024 Autumn Budget coverage
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
NEWS
Read all
Tax Journal authors for November 2024
HMRC manual changes: 6 December 2024
Exchequer Secretary committed to MTD timetable following ‘robust’ conversations with HMRC
MTD: catching up with digital records
No new side hustle tax, HMRC confirm
CASES
Read all
Stage One Creative Services Ltd v HMRC
R Grint v HMRC
L v HMRC
Other cases that caught our eye: 6 December 2024
R (oao Cobalt Data Centre 2 LLP and another) v HMRC
IN BRIEF
Read all
A tale of two businesses
Pension ‘megafund’ reforms: how does tax fit in?
VAT on livestream events
Time for a replacement wealth tax?
Refinitiv: not so clear cut
MOST READ
Read all
The Supreme Court’s ruling in Cobalt Data Centre: golden opportunity lost
R (oao Cobalt Data Centre 2 LLP and another) v HMRC
Stage One Creative Services Ltd v HMRC
The Tower One St George Wharf Ltd v HMRC
HMRC v The Taxpayer and others