Market leading insight for tax experts
View online issue


The new Act will be important where there appears to be different tax treatment of competing businesses, writes George Peretz KC (Monckton Chambers), but there is also real concern about enforcement. 
In terms of green tax incentives, the UK is lagging behind some other jurisdictions, notably the US. Laura Hodgson and Silvana Van der Velde (Travers Smith) consider how the UK should respond.
There is no doubt that the current UK government has achieved real changes to the Protocol that will reduce a number of the tax and customs issues, as George Peretz KC (Monckton Chambers) explains.
Tim Sarson (KPMG) identifies three areas where the Budget leaves the tax system incomplete to the extent that it may undermine the government’s core policy priorities.
Heather Self (Blick Rothenberg) suggests what the main political parties should – and, importantly, should not – include in their manifestos.
Bill Dodwell (OTS) looks back at the work of the Office of Tax Simplification.
Helen Buchanan and Sarah Bond (Freshfields Bruckhaus Deringer) share their experience of the approach HMRC is taking to unallowable purposes enquiries, in particular under CTA 2009 s 441.
Whilst taking professional advice will usually mean a taxpayer has taken reasonable care, not taking advice does not necessarily mean a taxpayer has been careless, write Adam Craggs and Constantine Christofi (RPC).
Taking a look at the political landscape since 1979.
The new chancellor has reset expectations with an almost total reversal of his predecessor’s mini-Budget, writes Chris Sanger (EY).