TAX POLICY

Philip Hammond is under pressure to announce a significant increase in spending in his 22 November Budget. He will seek to ensure that any rise is matched by additional revenues, as David Smith reports.

Michael Sherry

What is ‘conspicuously unfair’? The Court of Appeal disagrees with Whipple J, but Michael Sherry (Temple Tax) thinks it was unfair.

Claire Hooper

Claire Hooper (EY) reviews the draft provisions for inclusion in Finance Bill 2018, which is open for consultation until 25 October 2017.

Sam Mitha CBE

Sam Mitha CBE (formerly of HMRC) considers the increasing automation in the workplace and its impact on government revenues from the loss of personal taxes, and reviews the possible solutions to the problem.

Donald L Korb

Andrew Solomon

Donald L. Korb and Andrew Solomon (Sullivan & Cromwell) examine the prospects of the Republican party’s attempt to reform the US tax code.

Sam Mitha CBE

Sam Mitha CBE believes that the government will have to use tax policy to safeguard the economy and jobs.

Tina Riches

Following significant changes to HMRC’s making tax digital plans, Tina Riches (Smith & Williamson) reviews what is now proposed and what it means for businesses.

Paul Morton

Paul Morton (Office of Tax Simplification) sets out the OTS’s ambitious plans for its continuing wide-ranging work, particularly looking at the ‘user experience’.

Lee Ellis

Lee Ellis (Stewarts Law) analyses the tribunal’s supplemental decision that ‘the rights’ to income from the investments made by the Ingenious LLPs were capital in nature and its likely contentious future.

Ashley Greenbank

Since the election, uncertainty now surrounds the direction of UK tax policy. Ashley Greenbank (Macfarlanes) makes some tentative predictions as to what the next five years might bring.

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