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TAX POLICY


Tom Wesel (Milestone International Tax Partners) believes that the Supreme Court should uphold the appeal by the liquidators of Rangers Football Club in what can be argued as an unjust and selective re-interpretation of the law.

The first LBTT Scottish tribunal cases seem more favourable to the taxpayer than comparable UK tribunal decisions, writes Gordon Keenay (FTI Consulting).
 
Malcolm Gammie QC (One Essex Court) reflects on the revised standards for tax planning implemented by seven professional bodies.
 
HMRC has published responses to the ‘making tax digital’ consultations. Tina Riches (Smith & Williamson) reviews the recent draft legislation.
 

Judith Freedman (Oxford University Centre for Business Taxation) discusses how the faith of the public, politicians, media, taxpayers and advisers can be restored in HMRC.

Allan Cinnamon (Cintax the Word Ltd) provides a quarterly update on tax treaty developments.

Michelle Sloane (RPC) considers key questions on international trade, following the government’s announcement of a ‘hard Brexit’.

A guide by Lexis®PSL Tax to the disclosure rules applying to income tax, corporation tax, CGT and NICs.
 
Aisling Donohue (mgpartners) provides an Irish perspective on one of the largest ever tax disputes to be heard by a European Court.
 
Anton Hume and Andrew Stewart (BDO) consider a concerning aspect of the new interest restriction that will come into effect on 1 April 2017.
 
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