TAX POLICY

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.

Sam Mitha CBE

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.