TAX POLICY

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’.

Maya Forstater

The public debates on tax don’t appear to have got any better, writes Maya Forstater (The Centre for Global Development).

Richard Jeens

Richard Jeens (Slaughter and May) reviews a busy year for tax disputes, both in terms of the scale and number of DPT and transfer pricing enquiries and a number of significant court decisions.

A guide to the key tax announcements.

Chris Sanger

The Budget was less about setting grand visions and more about addressing the particular challenges of today.

John Hawksworth

The chancellor walks a narrow tightrope between fiscal prudence and easing austerity.

Sandy Bhogal

A number of positive measures were announced which will be of great interest to MNCs, as well as arguably the most significant change to the taxation of property since the introduction of SDLT in 2003.

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