TAX POLICY

Jason Collins

A raft of enforcement measures, although not all of them are new.

David Whiscombe

The chancellor attempts to KIC-start investment in the high-tech sector.

Sue Laing

The Budget was a low-key affair for private clients, perhaps the quietest for over a decade.

Charlotte Barbour

Justine Riccomini

Charlotte Barbour and Justine Riccomini (ICAS) examine the practical issues around devolved taxation ahead of the Scottish Budget on 14 December.

Sam Mitha CBE

Sam Mitha CBE interviews HMRC’s executive chairman, Edward Troup, on some of the key issues facing the department.

David Smith Economics expert

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.