TAX-POLICY

Heather Self

Heather Self (Blick Rothenberg) considers the tax issues surrounding compensation payments made by the Post Office to subpostmasters.

Anthony Inglese

Dan Neidle

Former HMRC general counsel Anthony Inglese talks to Dan Neidle about his high-profile retirement project.

Sam Mitha CBE

Whether the talk is of 'stealth taxes' or 'tax locks', 'the war on avoidance' or 'the super-deduction', tax policy has always been drenched in politics. Former HMRC policy adviser Sam Mitha CBE compares rhetoric with reality.

Etienne Wong

Etienne Wong (Old Square Tax Chambers) follows the ghost of the recent past to revisit a few intriguing developments in VAT over the past year.

Eloise Walker

Eloise Walker (Pinsent Masons) considers the latest OECD proposals for banks under the BEPS Action 4 interest restrictions, and what they might mean for the UK banking sector.

Sarah Lane

Jack Lewis

Sarah Lane and Jack Lewis (FTI Consulting) look at the background and the effect of the proposals using worked hypothetical examples.

Simon Whitehead

Peter Stewart

Simon Whitehead and Peter Stewart (Joseph Hage Aaronson) review the recent decision in Six Continents, which considers what foreign profits should receive credit at the foreign nominal rate following an earlier ruling of the CJEU in the FII group litigation.

Karen Cooper

Karen Cooper (Cooper Cavendish) reviews the proposed changes to disguised remuneration and recaps the recent changes to date.

Alasdair Friend

The express aim of the proposed changes is to simplify the current position. However, the draft legislation suggests that the opposite might well be the result. Alasdair Friend (Baker & McKenzie) reviews the consultation document.