TAX POLICY

Ben Jones Sebastiano Sciliberto Georgina Jones Susan Seabrook

Ben Jones, Susan Seabrook, Sebastiano Sciliberto and Georgina Jones (Eversheds Sutherland) provide an overview of the different unilateral approaches and international efforts to determine a multinational solution.

David Smith Economics expert

An improvement in the public finances will set the tone for the first Spring Statement from the chancellor on 13 March. But it is still likely to be a stripped-down exercise, writes David Smith.

Paul Morton

Paul Morton (The Office of Tax Simplification) sets out the OTS’s programme of work for 2018 and invites feedback from readers.

Dan Neidle

Dan Neidle speaks with Stephen Quest, the European Commission’s director general for tax, about digital taxation, tax havens and Twitter.

Dyfed Alsop

Dyfed Alsop (Welsh Revenue Authority) sets out the next steps for tax professionals ahead of 1 April 2018.

Chris Bates

Chris Bates (Norton Rose Fulbright) examines a decision which explores the scope of purposive construction of tax statutes and what constitutes a realistic view of the facts.

Donald L Korb

Andrew Solomon

Donald L Korb and Andrew Solomon (Sullivan & Cromwell) examine the result of the year-long US tax reform effort, the Tax Cuts and Jobs Act of 2017.

David Smith Economics expert

A strengthening global economy will help Britain to grow through the Brexit process, though the outlook is for only a modest upturn this year, as David Smith reports.

Chris Sanger

Chris Sanger (EY) considers HMT’s recently published document and the implications of the new timetable following the shift to a ‘single fiscal event’.