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Tax Journal

Market leading insight for tax experts
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Recent tax developments that matter from around the globe, reported by Tim Sarson (KPMG).

What we know so far about the job support scheme.
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 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 (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 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 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.
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