TAX POLICY

Gary Barnett

Monique van Herksen and Gary Barnett (Simmons & Simmons) examine a recent decision of the CJEU that presents a setback for taxpayers in this developing area of law.

Sam Mitha CBE

Sam Mitha, former HMRC policy adviser, discusses the current economic situation and some of the policies that could be adopted to shape its future prospects.

Helen Miller

Helen Miller (Institute for Fiscal Studies) considers the options available for raising or reforming taxes.

Nicholas Macpherson

Nicholas Macpherson, former permanent secretary to three chancellors, considers a potential solution to reducing the public sector debt.

Edward Troup

Sir Edward Troup, former HMRC first permanent secretary, discusses the five key ingredients for tax reform.

Mark Bevington

Mark Bevington (ADE Tax) discusses the policy, politics and practicalities of the pillar one proposals.

Constantine Christofi Robert Waterson Adam Craggs

Adam Craggs, Robert Waterson and Constantine Christofi (RPC) examine the High Court decision that refused permission to bring a judicial review claim against HMRC.

Andrew Constable

Tim Stovold

Tim Stovold and Andrew Constable (Moore Kingston Smith) outline the chancellor’s latest plans for dealing with the immediate economic fallout from the coronavirus crisis.

Eloise Walker

Eloise Walker (Pinsent Masons) discusses HMRC’s change of practice on the VAT treatment of early termination and compensation payments relating to commercial contracts following recent CJEU decisions.