TAX POLICY

Gary Barnett

The Supreme Court has again had the opportunity to consider the application of the Redrow approach to VAT on tripartite arrangements in the Airtours case. Nick Skerrett and Gary Barnett (Simmons & Simmons) analyse the judgment and draw attention to some consequential loose ends.

John Monds

Daniel Head

Daniel Head and John Monds (KPMG) provide your guide to the key components of the latest UK consultation on the new interest deductibility regime.

James Quarmby

James Quarmby argues that strict liability offences for tax evasion have no place in our legal system.

George Bull

To coincide with the start of the UK government’s anti-corruption summit in London this week, Oxfam has coordinated a letter from 300 leading economists warning world leaders that there is no economic justification for allowing tax havens. So could the result be a tax haven-free utopia, or is it more a case of ‘be careful what you wish for’?

Peter Mason Hamish Garnett David Jordorson

Peter Mason (Rosetta Tax), David Jordorson (Association of British Insurers) and Hamish Garnett (MetLife) review the recent Aspiro decision and assess its impact on UK insurance supply chains and insurance intermediary services generally.

David Smith Economics expert

Uncertainty over the upcoming EU referendum appears to have hit business and consumer confidence and economic activity, and by extension the public finances, as David Smith reports.

Lucy Sauvage

Angela Clegg

Angela Clegg and Lucy Sauvage (BDO) look at the scope of the new legislation which introduces the requirement for large groups, companies and partnerships to publish their tax strategy annually.

Gary Richards

Gary Richards considers the relevance of IR35 in the light of the recent Office of Tax Simplification’s reports on small company tax and closer alignment of tax and NICs.

Heather Corben

The European Commission has published proposals for public CBCR. Heather Corben (King & Wood Mallesons) reviews the recommendations.

Caroline Barraclough

Emma van Doornik

Next month sees the introduction of a new, modernised Union Customs Code. Caroline Barraclough and Emma van Doornik (Deloitte) consider what that means in practice.

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