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Editor's pick for October

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  1. Tax issues for online platforms - Online platforms don’t comfortably fit within the international tax framework. Helen Buchanan, May Smith, Emily Szasz and Will Robinson (Freshfields Bruckhaus Deringer) consider the challenges and expected new measures.
  2. In conversation with Oliver Letwin - Tax lawyer Jeremy Cape (Squire Patton Boggs) speaks to former shadow chancellor Oliver Letwin on the politics of tax. Is it time for a hypothecated tax to fund the NHS and adult social care? 
  3. How has the EU shaped the UK’s tax landscape? - "If, as Kierkegaard said, ‘life must be understood backwards; but ... it must be lived forwards’ then, perhaps, by looking back we can usefully understand something about how the EU has shaped the UK’s tax landscape." Timothy Lyons QC (39 Essex Chambers) considers the interaction of our laws with Europe since 1973 and looks to what the future might hold. 
  4. Morgan Stanley: VAT recovery and the ‘double layer’ test - Philippe Gamito and Irina Maslova (KPMG) review an advocate general’s opinion which adds significant complexity to VAT recovery by a branch supporting its foreign head office. 
  5. Reeves: a human right to avoid CGT? - Paul Davison (Freshfields Bruckhaus Deringer) examines a recent Upper Tribunal decision that may have implications well beyond the particular statutory context.


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