TAX POLICY

David Martin

With capital gains tax once again under scrutiny, former practitioner David Martin considers the principles that should underpin reform, from lower rates and rollover relief to the relationship between CGT and income tax.

Alan Rafferty Ollie Winters Jade Du Berry

The High Court has confirmed that HMRC do not have a veto over restructuring plans. Alan Rafferty, Jade Du Berry and Ollie Winters (Milbank) examine the implications of Waldorf, including HMRC’s constitutional arguments, the treatment of tax losses and the evolving approach to cross-class cram downs.

Daria Nikitina

Simon Down

Benefit in kind rates remain attractive for electric vehicles, but are only part of the picture. Simon Down and Daria Nikitina (Deloitte) explain why employers should adopt a total cost of operation approach to fleet strategy.

Tim Sarson

Tim Sarson (KPMG) reviews fresh OECD Pillar Two guidance, the CJEU’s latest VAT and Transfer Pricing decision, growing interest in Digital Services Taxes and Canada’s delayed implementation of the Under-Taxed Profits Rule.

Jeremy Mindell

Jeremy Mindell (Primondell) puts the current chancellor in historical context, showing how past economic inheritances have shaped tax policy.

Paul Johnson

Anthony Inglese

Paul Johnson, former Director of the Institute for Fiscal Studies, talks to Anthony Inglese CB about his career in economics and his views on UK fiscal policy.

Yousuf Chughtai

Jack Prytherch

CARF may be just the beginning of a new age of tax enforcement and scrutiny for the crypto industry, write Yousuf Chughtai and Jack Prytherch (Osborne Clarke).