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Editor's pick for October

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Here’s is my personal pick of Tax Journal highlights from last month:

  1. 30 questions on BEPS - As part of our special edition on BEPS, Jill Gatehouse and Susanna Brain (Freshfields Bruckhaus Deringer) provide an expert practitioner review of the OECD’s initiative to tackle base erosion and profit shifting.
  2. Q&A: Proposed criminal offence for failing to prevent tax evasion - Following HMRC’s recent consultation paper, Peter Kiernan and Manraj Somal (KPMG) answer questions on government plans to make corporations criminally liable for tax evasion.
  3. Anson, transparency and Brief 15/2015 - Philip Harle and Rupert Shiers (Hogan Lovells) review the HMRC’s guidance on Anson and consider its impact and future ramifications.
  4. Q&A: Consultation on the reforms to non-domiciliaries - Arabella Murphy and Claire Roberts (Maurice Turnor Gardner) answer questions on the recent government consultation, looking at what is proposed, including the reform to non-UK resident trusts.
  5. Corbynomics: the story so far - Before the election, many in business worried about Labour's economic policies. Under Jeremy Corbyn, they will have a lot more to worry about, David Smith writes. 
  6. The regime TAAR for loan relationships - William Watson (Slaughter and May) considers whether the forthcoming regime TAAR for loan relationships will be less problematic than what currently exists. 
  7. Sector focus: Tax and the investment funds industry - Will Smith, Leonard Ng, Chris Brause and Stuart Pibworth (Sidley Austin) review recent developments within the investment funds industry which faces numerous challenges in the form of UK and international tax initiatives, as well as ongoing regulatory change.
  8. Q&A: HMRC’s view on VAT issues - Ian Stewart, the HMRC's director of indirect tax, answers Tax Journal’s questions on topical VAT issues.
  9. One minute with...Heather Corben - Each week, we publish reflections on tax law and practice from a senior adviser. Here’s King & Wood Mallesons' co-head of tax for Europe and the Middle East, Heather Corben, reflects on her career – everything from an IRA bombing to why we need to start again on SDLT legislation. 
  10. Ask an expert: Transfer pricing of intra-group management services - Tax Journal has a growing library of ‘Ask an experts’ providing practical guidance on real-life scenarios. Here, Martin Zetter (Macfarlanes) provides guidance on the BEPS changes on transfer pricing issues.

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With thanks, as always, to our contributors. If there is a topic you'd like us to cover, please get in touch by emailing me at

Coming up in November – state aid and tax, the 45% tax on restitution interest, Autumn Statement review and more…


Paul Stainforth

Editor, Tax Journal

Categories: News