TAX POLICY

Helen Miller

Stuart Adam

There aren’t many upsides to the current situation but using it as an opportunity to reform the tax system could be a silver lining, write Stuart Adam and Helen Miller (Institute for Fiscal Studies).

Andrew Howard

Andrew Howard (Ropes & Gray) considers the proposals that might provide an opportunity to achieve a material boost for the UK asset management industry.

Matthew Greene

Ian Hyde

Ian Hyde and Matthew Greene (Osborne Clarke) examine the government’s plans to require large businesses to notify HMRC of uncertain tax treatments they have adopted after April 2021.

Chris Sanger

People like to put Budgets into nice, neat categories. Is it a spending or tax raising budget? Sometimes the answer is not entirely clear. But 11 March was not such a time. Based on the Red Book numbers, Budget 2020 was a spending budget to define...

Peter Vaines

Brebner confirmed.

Heather Rowlands

Nick Skerrett

Nick Skerrett and Heather Rowlands (Simmons & Simmons) discuss a landfill tax decision that is of wider interest as an example of HMRC rowing back on published guidance to minimise exposure to claims.

Paul Davison

Sam Withnall

Paul Davison and Sam Withnall (Freshfields Bruckhaus Deringer) report on the progress of the state aid recovery following the Commission’s final decision in its investigation last year.

Andrew Howard

How things have changed.

The Scottish government will set out its draft Budget plans on 6 February – more than a month ahead of the UK Budget. This raises significant issues on the block grant and devolved taxes.