TAX POLICY

Changes will remove what is widely perceived to be an anomaly and disincentive to the raising of outside capital, reports David Whiscombe (BKL).

Mike Lane

Zoe Andrews

Mike Lane and Zoe Andrews (Slaughter and May) provide your monthly update on tax developments affecting the City.

David Smith Economics expert

Theresa May’s commitment to raise NHS spending will lead to demands from other Whitehall departments for more money, and leaves Philip Hammond searching for tax hikes, David Smith reports.

Chris Sanger

Chris Sanger (EY) examines the recent HMRC report on the tax gap.

Kate Ison

Kate Ison (Bryan Cave Leighton Paisner) reviews the department’s strategy.

Kelly Stricklin-Coutinho

The role of commercial purpose in arm’s length rules is reconsidered by the CJEU, and appears more generous to taxpayers, writes Kelly Stricklin-Coutinho (39 Essex Chambers).

Andrew Goodall

HMRC is accused of an ‘all of nothing’ approach to disputes. Andrew Goodall reports findings from Tax Journal’s recent practitioner survey.

David Harkness

Rob Sharpe

David Harkness and Rob Sharpe (Clifford Chance) examine a tribunal decision that provides a warning to taxpayers on relying on informal assurances or exchanges of correspondence.

Mike Lane

Zoe Andrews

Mike Lane and Zoe Andrews (Slaughter and May) provide your monthly update on tax developments affecting the City.