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TAX POLICY
European Commission’s tax policy 2019 to 2024: what can we expect?
Jordan Serfati
Nikolaas Van Robbroeck
1 December 2019 marks the start of the new European Commission led by incoming President Ursula von der Leyen. Jordan Serfati and Nikolaas Van Robbroeck (Freshfields Bruckhaus Deringer) consider what's in store for tax policy.
UK industry bodies respond to OECD's 'pillar one' proposal
Julian Feiner
The OECD’s programme of work on tax and digitalisation is energising debate about the future of international tax, reports Julian Feiner (Clifford Chance).
Party political tax proposals
Ami Jack
Ami Jack (Smith & Williamson) sets out a guide to the main political parties’
tax proposals in the run-up to the general election.
Going GloBal: the OECD’s consultation on pillar two
Brin Rajathurai
Murray Clayson
Experts at Freshfields Bruckhaus Deringer examine the OECD's pillar two proposals which could have a fundamental impact on the way all multinationals are taxed.
Reliance on HMRC manuals
Peter Vaines
It is difficult to see how the test for legitimate expectation set by the Court of Appeal could ever be met.
International review for October 2019
Tim Sarson
Tim Sarson (KPMG) assesses the latest developments that matter in the
international tax arena.
Unify and conquer: the OECD’s ‘unified approach’ to pillar one
Brin Rajathurai
Murray Clayson
Brin Rajathurai and Murray Clayson (Freshfields Bruckhaus Deringer) examine the proposals on ‘pillar one’ of an international solution to the taxation of multinational enterprises in the digital economy by 2020.
Carbon neutral: the fiscal impact
Sheena McGuinness
There is an urgent need for a complete
overhaul of the current system of taxation to protect the
Treasury’s revenue whilst driving down emissions
, writes Sheena McGuinness (RSM).
Self’s assessment: let’s clamp down on avoidance!
Heather Self
Heather Self (Blick Rothenberg) examines John McDonnell’s pledge to reduce avoidance.
Labour’s inclusive ownership funds: tax in disguise?
Dan Neidle
Nicola Hemsley
Dan Neidle and
Nicola Hemsley (
Clifford Chance) explain how these might operate and
consider the anomalies and potential solutions.
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201
EDITOR'S PICK
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
1 /7
Understanding the FIG regime
Jo Bateson
2 /7
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
3 /7
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
4 /7
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
5 /7
Tax odyssey: the journey to a single securities tax
Naomi Lawton
6 /7
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
7 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
Understanding the FIG regime
Jo Bateson
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
Tax odyssey: the journey to a single securities tax
Naomi Lawton
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
NEWS
Read all
HMRC to restart direct recovery of tax debts
Tax agents legislation misses the target, says ICAEW
HMRC issue guidance on international employee earnings
Reserved investor funds: new technical note
Umbrella companies: new HMRC PAYE guidance
CASES
Read all
T Pawar v HMRC
MBP Europe Ltd v HMRC
Circleplane Ltd v HMRC
Other cases that caught our eye: 26 September 2025
The Prudential Assurance Company Ltd v HMRC
IN BRIEF
Read all
More on s 455
What if HMRC win in Hotel la Tour?
Supreme Court in Prudential Assurance
The hidden costs of a cap on lifetime gifting
SDLT and the funding of a purchase by a partner
MOST READ
Read all
P Collingwood v HMRC
The hidden costs of a cap on lifetime gifting
The future of international tax reform
UK-Vietnam tax treaty updated
The Prudential Assurance Company Ltd v HMRC