Tax Journal

Tim Sarson

Recent tax developments that matter from around the globe, reported by Tim Sarson (KPMG).

John Chaplin

Sarah Hewson

What we know so far about the job support scheme.

David Sleight

David Sleight (Kingsley Napley) examines a recent Upper Tribunal decision that highlights the complexity of issues that need to be considered in tribunal cases where there is an underlying tax fraud allegation.

Mark Agnew

David Jamieson

Mark Agnew and David Jamieson (Baker McKenzie) discuss how the taxpayer's appeal in Target Group Ltd v HMRC might lead to a clear difference in interpretation between the UK courts and the CJEU.

Caroline Noblet and David Whincup (Squire Patton Boggs) explain how the job retention bonus scheme works and what employers should do now.

Lewin Higgins-Green

Lewin Higgins-Green (FTI Consulting) considers the situation for internationally mobile employees between the UK and the EU, which is likely to become more complicated after the end of the transition period.

Monique van Herksen

Gary Barnett

Monique van Herksen and Gary Barnett (Simmons & Simmons) examine a recent decision of the CJEU that presents a setback for taxpayers in this developing area of law.

David Smith

Richard Johnson

David Smith and Richard Johnson (DLA Piper UK) consider the tax treatment of payments and benefits provided to employees in redundancy situations, and set out some of the common areas of tax difficulty and risk.