A recent tribunal decision on input tax recovery has implications for the exempt cultural sector, writes Graham Elliott (City & Cambridge Consultancy)
Jonathan Cooklin and Dominic Foulkes (Davis Polk) comment on the much awaited Supreme Court decision in Anson.
HMRC’s director general for personal tax, Ruth Owen, talks about the department’s changes to customer service.
Loraine Mayo (Levy and Levy) considers a recent case which illustrates the importance of getting the evidence right before the First-tier Tribunal.
Chris Groves and Sophie Dworetzsky (Withers) speculate on possible Budget reforms to the non-dom rules.
Gary Richards (Berwin Leighton Paisner) sets out a wish list for the City on tax issues.
Nicole Kostic (RPC) analyses the Upper Tribunal’s decision in Newey and its further clarification of the Halifax principle and the concept of economic reality.
The unprecedented attention on companies’ tax affairs has led to a response from both global bodies and individual companies, writes Andrew Packman (PwC).