ANALYSIS

Former ICAEW president Paul Aplin OBE looks at last week’s announcement of a delay to MTD for ITSA and the proposed new basis period rules. 

Recently published data points to the need for more transparency about how HMRC is trying to reduce the number of disputes, writes former CIOT president Ray McCann.

Tim Sarson (KPMG) provides this month’s briefing from around the globe.

Recent trends in the contentious tax world, by Robert Waterson and Constantine Christofi (RPC).

It was hoped HMRC’s guidance would clarify the interpretation of the vaguer aspects of the statute, but the current draft offers limited practical assistance, write Kate Alexander and Nick Evans (Baker McKenzie).

The new health and social care levy is a good case study in how necessary compromises and trade-offs result in a less coherent tax system, writes David Gauke (Macfarlanes).

Ian Zeider and Laura Hodgson (Travers Smith) provide a back to basics guide. 

The recent international agreement on the OECD’s two-pillar approach is intended to take unilateral digital tax measures off the table and put an end to these trade wars. But that does not necessarily mean there is no further role for trade law in this area, write Brin Rajathurai and Lorand Bartels (Freshfields Bruckhaus Deringer).

George Peretz QC (Monckton Chambers) considers the application of the Subsidy Control Bill to tax measures.