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TAX POLICY


Pillar two and the future of tax incentives premium
Card image Bezhan Salehy
Bezhan Salehy (Macfarlanes) considers how countries may maintain their tax competitive standing after the implementation of pillar two.
6 July 2022
Online sales tax: what is all the fuss about? premium
Card image Kate Rothwell
The practicalities of implementation and ongoing compliance should not be underestimated, warns Kate Rothwell (AO.com).
30 June 2022
Capital allowances reform: assessing the options to encourage greater private sector investment premium
Card image Suzanne Alcock
Suzanne Alcock (FTI Consulting) assesses the various options intended to redress the current low levels of capital investment. 
25 May 2022
The tax administration horizon premium
Card image Paul Aplin OBE
Former ICAEW president Paul Aplin OBE discusses the changing digital interface between taxpayer and tax authority.
27 April 2022
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
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24 September 2025
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24 September 2025
Circleplane Ltd v HMRC
24 September 2025
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More on s 455
24 September 2025 / Peter Vaines
MOST READ Read all
UK-Vietnam tax treaty updated
10 September 2025
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