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TAX POLICY
VAT on contract terminations and settlements: HMRC pushes the boundaries
Eloise Walker
Eloise Walker (Pinsent Masons) discusses HMRC’s change of practice on the
VAT treatment of early termination and compensation payments relating to
commercial contracts following recent CJEU decisions.
International review for September 2020
Tim Sarson
Recent tax developments that matter from around the globe, reported by
Tim Sarson (KPMG).
The Internal Market Bill: through the looking glass
George Peretz KC
George Peretz QC (Monckton Chambers) discusses the legal issues over the government’s decision to ask Parliament for express powers to breach international law.
In autumn, a chancellor’s thoughts turn to fixing the public finances
David Smith Economics expert
Faced with the reality of a massive deterioration in the public finances as a
result of his emergency Covid-19 support, Rishi Sunak is looking at ways of
repairing the damage this autumn, David Smith reports.
Standards in tax: the influence of economics and politics on tax policy and tax professionals
Steve Edge
Steve Edge (Slaughter and May) discusses the competing objectives of
policymakers, advisers and taxpayers.
Digitalisation: where are we headed?
Robert O'Hare
Jefferson VanderWolk
Robert O’Hare and Jefferson VanderWolk (Squire Patton Boggs) discuss the
current state of play and what needs to be resolved.
HMRC’s broad and bold ambition
Paul Aplin OBE
Former ICAEW president Paul Aplin OBE looks at the government’s ten year
strategy for HMRC’s digital services and administrative powers.
Is it really time for a wealth tax?
Sophie Dworetzsky
Sophie Dworetzsky (Charles Russell Speechlys) is not convinced.
Legislation day highlights
Rhiannon Kinghall Were
Rhiannon Kinghall Were (Macfarlanes) examines the draft legislation and
other policy measures published this week.
Five proposed structural changes to the UK tax system
Sarah Gabbai
Sarah Gabbai (McDermott Will & Emery) proposes five reforms that aim to
increase revenues and simplify the UK tax system.
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EDITOR'S PICK
Making Tax Digital: lessons from the NAO report
Paul Aplin OBE
1 /7
What happens at a tribunal hearing?
Anne Redston
2 /7
Schedule 36: a stitch in time
Keith Gordon
3 /7
Etroy v Speechly Bircham: when do professional negligence claims become time-barred?
Anastasia Nourescu
,
Cécile Perrault
4 /7
Pillar Two: the consequences of staggered global implementation
Ashley Greenbank
,
Rhiannon Kinghall Were
5 /7
Tax Administration and Maintenance Day: report
6 /7
Pension planning after the Budget
Mike J Haynes
7 /7
Making Tax Digital: lessons from the NAO report
Paul Aplin OBE
What happens at a tribunal hearing?
Anne Redston
Schedule 36: a stitch in time
Keith Gordon
Etroy v Speechly Bircham: when do professional negligence claims become time-barred?
Anastasia Nourescu
,
Cécile Perrault
Pillar Two: the consequences of staggered global implementation
Ashley Greenbank
,
Rhiannon Kinghall Were
Tax Administration and Maintenance Day: report
Pension planning after the Budget
Mike J Haynes
NEWS
Read all
Treasury Committee calls for systematic review of tax reliefs
NICs investment zone reliefs for employers
R&D claim requirements confirmed
New transfer pricing records requirements
HMRC issues clarifications on SBAs
CASES
Read all
M R Currell Ltd v HMRC
Sonder Europe Ltd v HMRC
TP v Administration de l’Enregistrement, des Domaines et de la TVA
Ebuyer (UK) Ltd v HMRC
Other cases that caught our eye: 28 July 2023
IN BRIEF
Read all
Self’s assessment: Inheritance tax
When does a payment constitute a distribution?
OECD inclusive framework publishes outcome statement on Pillar One and Pillar Two
Legislation day: practitioners' views
Challenging information notices
MOST READ
Read all