TAX POLICY

Peter Halford and Mark Whitehouse (PwC) explore some of the main differences and reflect on their relevance to direct taxation.

Ashlea Howell

Ashlea Howell (Smith & Williamson) provides a back to basics guide to the current compliance issues facing UK businesses.

Tim Sarson

Recent developments that matter from around the globe, reported by Tim Sarson (KPMG).

Laura Mullarkey

Richard Sultman

Richard Sultman and Laura Mullarkey (Cleary Gottlieb Steen & Hamilton) consider HMRC’s new manual that sets out a more comprehensive and coordinated approach.

Joanne Walker

Justine Riccomini

Justine Riccomini (ICAS) and Joanne Walker (LITRG and CIOT) consider the detail of Scottish taxation policy for the next parliamentary term.

Matthew D. Cutts Linda Pfatteicher Robert O'Hare Jefferson VanderWolk

Jefferson VanderWolk, Matthew D Cutts, Linda Pfatteicher and Robert O'Hare (Squire Patton Boggs) discuss the prospects for President Biden’s global tax plans.

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judicial interpretation of existing legislation is preferable to a wholesale codification of the law that would become outdated and easy to manipulate.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.

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