TAX POLICY

With HMRC increasingly challenging and rescinding clearances, the certainty provided by pre-clearing transactions has faded, write Martin Walker and Mark Bevington (ADE Tax).

Judith Freedman

Tax administration should be central to the tax design process, writes Professor Judith Freedman (Oxford University).

David Haworth

Alison Dickie

Alison Dickie and David Haworth (Freshfields Bruckhaus Deringer) consider whether the Brexit deal paves the way for a low-tax and less regulated UK tax environment.

Jason Collins

Catherine Robins

Now that the Brexit transition period has ended, where does this leave the UK’s administrative cooperation with other jursidictions, ask Jason Collins and Catherine Robins (Pinsent Masons).

Donald L Korb

Andrew Solomon

Donald L. Korb and Andrew Solomon (Sullivan & Cromwell) discuss President Biden's proposals for US tax policy.

Bill Dodwell

Bill Dodwell, tax director of the Office of Tax Simplification, considers the OTS's role in the tax landscape since its establishment in 2010.

Jonathan Main

Jonathan Main (MHA Moore and Smalley) explains the new rules of origin that underpin the free trade agreement between the UK and the EU.

Tim Jarvis

Robert O'Hare

Tim Jarvis and Robert O’Hare (Squire Patton Boggs) examine the English freeports tax offering and consider whether it provides an insight on government policy more generally.

David Smith Economics expert

A third national lockdown is bad news for the economy and will add to an already huge budget deficit, fuelling the debate about how to fill the fiscal hole, as David Smith reports.

Jason Collins

Catherine Robins

From taxing rights to dispute procedures, from employment taxes to VAT, Jason Collins and Catherine Robins (Pinsent Masons) consider the most pressing issues for the year ahead.

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