TAX POLICY

Laura Foley

The taxation of insurance proceeds is relevant for sizing a policy limit. Laura Foley and Tom Cartwright (Certa Insurance) consider various practical scenarios and implications.

Jo Crookshank

Gary Barnett

Jo Crookshank and Gary Barnett (Simmons & Simmons) review two decisions on input VAT recovery on a supply of land and student union catering from a bar, and the consultation on UK e-invoicing.

Claire Logan

Claire Logan (Grant Thornton) explains why estoppel and abuse of process are increasingly relevant in VAT disputes and how they can materially affect how cases are argued and resolved.

Andrew Clarke

Mark Simm

Mark Simm and Andrew Clarke (Deloitte) assess the impact of HMRC’s strict ‘owner only’ stance on recovery of UK import VAT.

Tim Sarson

This month’s review by Tim Sarson (KPMG) includes insight on the latest developments from the US Administration and the European Community.

Arun Advani

Andy Summers

Arun Advani and Andy Summers (CenTax) explain how engagement with tax professionals is key to CenTax’s mission, and they outline three principles that will guide its work.

David Hadwick

Recent scandals highlight the tension between AI and the fundamental rights of taxpayers, writes David Hadwick (University of Antwerp).

Donald L Korb

Andrew Solomon

During Trump’s second presidential term, the spectre of tax cuts expanding the US federal budget deficit will fuel fierce debates between fiscally conservative and ‘pro-growth’ Republicans, write Donald L Korb and Andrew Solomon (Sullivan & Cromwell).

Ray McCann

Unless shadow advisers are effectively regulated and HMRC can act closer to real time, we will soon once again be facing calls for regulation of the whole profession, writes Ray McCann.