HMRC

What is ‘conspicuously unfair’? The Court of Appeal disagrees with Whipple J, but Michael Sherry (Temple Tax) thinks it was unfair.

Andrew Goldstone

Nicola Simmons

Andrew Goldstone and Nicola Simmons (Mishcon de Reya) provide the monthly update on the taxation of private clients.

Heather Self

Heather Self (Pinsent Masons) looks at the implications of the GAAR panel’s first ruling, and considers what we might expect from future rulings.

Gary Barnett

Heather Rowlands

Heather Rowlands and Gary Barnett (Simmons & Simmons) review BPP Holdings and its practical implications for the standard of conduct to be expected of HMRC and other public bodies when conducting litigation.

Pete Miller

Pete Miller (The Miller Partnership) is critical of HMRC’s long-awaited guidance.

Tina Riches

Following significant changes to HMRC’s making tax digital plans, Tina Riches (Smith & Williamson) reviews what is now proposed and what it means for businesses.

Nick Gurteen

Mario Petriccione

Mario Petriccione and Nick Gurteen (KPMG) consider the impact of DPT for multinationals operating in today’s global business environment and the need to comply with the increasing tax administrative burden.

Lee Ellis

Lee Ellis (Stewarts Law) analyses the tribunal’s supplemental decision that ‘the rights’ to income from the investments made by the Ingenious LLPs were capital in nature and its likely contentious future.

Sam Mitha CBE

Sam Mitha CBE (formerly of HMRC’s Central Tax Policy Group) believes that simplification should be focused on making it easier for taxpayers to comply with the rules, rather than attempting to simplify legislation.

Jolyon Maugham

Jolyon Maugham QC (The Good Law Project) explains why he has issued proceedings in the High Court against Uber to ensure that it pays VAT on supplying transportation services.

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