TAX POLICY

Sam Mitha CBE (formerly of HMRC’s Central Tax Policy Group) believes that simplification should be focused on making it easier for taxpayers to comply with the rules, rather than attempting to simplify legislation.

Tina Riches

Tina Riches (Smith & Williamson) provides a guide to the various parties’ tax proposals.

Jason Collins

Large companies should refresh their raids and critical incident procedures in the event that HMRC decides to investigate, writes Jason Collins (Pinsent Masons).

Donald L Korb

Andrew Solomon

Donald L Korb and Andrew Solomon (Sullivan & Cromwell) review the challenges facing the Trump administration’s efforts to enact a comprehensive overhaul of the US tax code.

Nick Skerrett

Gary Barnett

The Supreme Court has held that a customer overcharged VAT by a supplier will not, generally, have a restitutionary right to recover that overcharged VAT from HMRC. Nick Skerrett and Gary Barnett (Simmons & Simmons) analyse the decision.

Maya Forstater

Maya Forstater (Centre for Global Development) asks whether 2017 will be the year that they come together.

Greg Smythe

Kashif Javed

Kashif Javed and Greg Smythe (KPMG) review recent developments to HMRC’s draft guidance on the hybrid mismatch rules.

Helen Miller

Helen Miller (Institute for Fiscal Studies) considers how we should tax different ways of working in an increasingly diverse labour market.

Simon Whitehead

Sarah Tulip

Simon Whitehead and Sarah Tulip (Joseph Hage Aaronson) consider the implications, and legality, of the new 25% tax on transfers to pensions outside the UK.