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Andrew Scott (Pinsent Masons) considers the various linguistic concepts in determining taxpayer conduct towards paying tax.

Taxpayers should question their legal advisers carefully about bringing future challenges to the accelerated payment notices regime if they are not to throw good money after bad. Patrick Cannon (15 Old Square) reviews the four reported judicial review challenges to APNs of note.
Lynne Rowland (Kingston Smith) explains the proposed changes to DOTAS hallmarks for inheritance tax.
Josh Lom and Perminder Gainda (Herbert Smith Freehills) consider the decisions in McQuillan and Castledine, where the tribunals took different approaches to the meaning of ‘ordinary share capital’.

Chris Sanger (EY) considers the Forum’s key recommendations on the coalition government’s handling of the tax policy making process in the period up to the election. 

Lord Carnwath’s ‘brief comment’ in Pendragon addresses the appellate jurisdiction of the Upper Tribunal and Court of Appeal in tax appeals. John Brinsmead-Stockham (Tax Chambers, 11 New Square) analyses its impact.

Tax Journal's recent coverage on the direction of UK tax policy - with views from business, leading tax experts, the Oxford University Centre for Business Taxation and the Institute for Fiscal Studies.

It has been ten years since the merger of the Inland Revenue and Customs and Excise.  A root and branch review of HMRC is now needed to ensure we have a department that is fit for purpose, writes Jonathan Riley (Grant Thornton).

The government should create two new institutions – a new Office of Tax Policy and a Joint Parliamentary Select Committee on Taxation – to inform its policy making, writes Judith Freedman (Oxford University).

Paul Johnson (Institute for Fiscal Studies) believes that whoever wins the election, it is time to adopt a long-term strategy for our tax system