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TAX POLICY


Online sales tax consultation: we might not have started from here premium
Card image Steven Effingham Simon Baxter Chris Sanger
Chris Sanger, Steven Effingham and Simon Baxter (EY) examine HMRC’s proposals for a new online sales tax covering ‘new’ forms of retail.
7 April 2022
The chancellor disappoints, but he’s a man with a tax plan premium
Card image David Smith Economics expert
Rishi Sunak was lauded for his achievements as chancellor, until his Spring Statement. Will tax reform restore his reputation, David Smith asks.
31 March 2022
Chancellor Sunak: politics and pragmatism starpremium
Card image David Gauke
Fiscal conservative first, low tax Tory second? Former Treasury minister David Gauke casts a critical eye on Rishi Sunak.
10 March 2022
Sunak’s stratagems and legacy
Card image Sam Mitha CBE
Sunak has some way to go if he is to join Lawson in the pantheon of chancellors, writes Sam Mitha CBE (former HMRC policy adviser).
10 March 2022
What next for the OTS? premium
Card image Bill Dodwell
Bill Dodwell (Office of Tax Simplification) provides an update on the OTS’s latest work.
3 March 2022
Human rights and tax: an end to anticipointment? premium
Card image Dominic Lawrance
Dominic Lawrance (Charles Russell Speechlys) explains how recent case law suggests that the tide may now be turning.
26 January 2022
Turning theory into practice: implementing pillar two in the UK premium
Card image Jack Gifford
Card image Chris Sanger
The debate is moving on from theory to nuts and bolts delivery. Chris Sanger and Jack Gifford (EY) examine the UK’s consultation that does little to promote tax simplification.
20 January 2022
Profit recognition under GloBE and domestic rules: it’s all in the timing premium
Card image Bezhan Salehy
Timing differences could affect a group’s effective tax rate as much as permanent differences do, writes Bezhan Salehy (Macfarlanes).
20 January 2022
The future of our tax profession premium
Card image Mark Bevington

Mark Bevington (ADE Tax) shares his view on the three key challenges taxpayers are currently facing and how their advisers should respond.

7 January 2022
The OECD’s pillar two model rules: what do we know now? premium
Card image Philip Greenfield Jonathan Hare Giorgia Maffini
Jonathan Hare, Giorgia Maffini and Phil Greenfield (PwC) examine the OECD’s model rules for pillar two. 
5 January 2022
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