SUPREME-COURT

Tim Sarson

Once again, the US dominates the international tax news cycle, reports Tim Sarson (KPMG).

The Supreme Court stands at the head of the UK’s judicial appeals system. Malcolm Gammie CBE KC (One Essex Court) examines when permission to appeal to the Supreme Court is likely to be granted, and considers how taxpayers and HMRC are faring in securing permission.

David Milne KC

Anthony Inglese

Anthony Inglese CB talks to David Milne KC about life at the Tax Bar and beyond.

Laura Poots

Laura Poots (Pump Court Tax Chambers) shares some tips for minimising last minute procedural issues and also reports some positive developments in diversity at the Bar.

Constantine Christofi

The Supreme Court does strive to find a workable and straightforward interpretation of the law, writes Constantine Christofi (EY).

Giles Salmond

Rebekka Sandwell

Giles Salmond and Rebekka Sandwell (Eversheds Sutherland) consider the Supreme Court’s judgment in News Corp v HMRC.

Zoe Andrews

Mike Lane

The Upper Tribunal decisions in Altrad Services, BlackRock and Euromoney are examined by Mike Lane and Zoe Andrews (Slaughter and May).

Mark Whitehouse

Peter Halford

Peter Halford and Mark Whitehouse (PwC) explore some of the main differences and reflect on their relevance to direct taxation.

Leyla Garahan Ben Webster James Drake-Linney

Ben Webster, James Drake-Linney and Leyla Garahan (Macfarlanes) consider the change in approach to limitation periods for overpayment claims and the practical issues that claimants are now likely to encounter.