COMPLIANCE

John Stewart

John Stewart (Deloitte Ireland) explains the EU wide changes designed to simplify the VAT rules for EU cross-border supplies of goods.

Key points from the UK’s final regulations implementing DAC 6.

Sarah Stenton

Lisa Vanderheide

Despite its critics, the COP 9 process appears to be here to stay. Sarah Stenton and Lisa Vanderheide (Stewarts) provide practical insights for advisers.

Sophie Donnithorne-Tait

Serena Lee

Sophie Donnithorne-Tait and Serena Lee (Akin Gump) examine the rules using examples to illustrate outcomes pre and post January 2019.

Kate Ison

Jessica Hocking

This year has seen an increasing compliance burden for companies, an expansion of HMRC powers and a reminder of the important role of the courts, write Kate Ison and Jessica Hocking (Bryan Cave Leighton Paisner).

Martin Mann

Mark Baycroft

Martin Mann and Mark Baycroft (Markel Tax) reflect on the growing compliance burden and whether valuable reliefs will continue to be available in their current form.

Michael Conlon KC

A decade of tax decisions examined by Michael Conlon QC (Temple Tax Chambers).

Ami Jack

Ami Jack (Smith & Williamson) sets out a guide to the main political parties’ tax proposals in the run-up to the general election.

Steven Porter

Catherine Robins

The government intends to change the law retrospectively to make it clear that HMRC can use automated processes to issue notices to file returns and to issue penalties, report Catherine Robins and Steven Porter (Pinsent Masons).

Geoff Lloyd

Geoff Lloyd (EY) discusses the impact of a second Court of Appeal decision in six months that has overturned follower and accelerated payment notices.

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