‘Long-term institutional values may be immolated in the short-sighted causes of greater efficiency and squeezing out tax avoidance’, warns David Southern QC (Temple Tax Chambers).
Rhiannon Kinghall Were and Nigel Doran (Macfarlanes) review the consultation proposals which are intended to reduce administrative burdens.
Erika Jupe (Osborne Clarke) considers where things stand following the patient capital review, and asks whether the government’s thinking for additional incentives are on the right track.
Martin Shah and Gary Barnett (Simmons & Simmons) provide your monthly review of the VAT developments that matter.
Tim Sarson (KPMG) provides your monthly update on international tax.
Sarah Gabbai and James Ross (McDermott Will & Emery) examine the merits of the European Commission’s proposal.
It seems the definition of what is an establishment is being gradually extended for political purposes, writes Eloise Walker (Pinsent Masons).