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TAX POLICY


The two-pillar framework: what does the October statement tell us? premium
Phil Greenfield, Chloe O’ Hara and Giorgia Maffini (PwC) examine the key changes in the Inclusive Framework’s new statement.
14 October 2021
The tax tribunals: the next ten years premium
Card image Michael Blackwell
Dr Michael Blackwell (London School of Economics) discusses the findings of the IFS Tax Law Review Committee’s recently published report.
6 October 2021
Ingenious Film Partners in the Court of Appeal: lights, camera, action! premium
Card image Heather Self
Card image Hannah Hurley
Heather Self and Hannah Hurley (Blick Rothenberg) examine the key points and the broader implications of the recent Court of Appeal decision.
29 September 2021
When is a defective HMRC notice invalid? premium
Card image Sam Wardleworth
Card image Steven Porter
Steven Porter and Sam Wardleworth (Pinsent Masons) examine recent cases that suggest a growing reluctance on the part of the courts to declare notices invalid for minor HMRC errors.
29 September 2021
More time for MTD
Card image Paul Aplin OBE
Former ICAEW president Paul Aplin OBE looks at last week’s announcement of a delay to MTD for ITSA and the proposed new basis period rules. 
29 September 2021
Funding health and social care - or the art of plucking the goose starpremium
Card image David Gauke
The new health and social care levy is a good case study in how necessary compromises and trade-offs result in a less coherent tax system, writes David Gauke (Macfarlanes).
16 September 2021
Basis period reform: a simplification with complications premium
Card image Frances Edwards
Card image Chris Holmes
Chris Holmes and Frances Edwards (BDO) summarise the existing basis period rules and examine how things will change under the new proposals.
9 September 2021
The public finances are on the mend, but the Treasury’s still worried premium
Card image David Smith Economics expert
The budget deficit is undershooting official forecasts, suggesting that the public finances are on the mend. But the chancellor is not ready to declare victory yet, writes David Smith.
1 September 2021
Legislation day: what you need to know
Card image Rhiannon Kinghall Were
Card image Lucy Urwin
Rhiannon Kinghall Were and Lucy Urwin (Macfarlanes) report.
22 July 2021
Haworth: the Supreme Court’s ruling on follower notices premium
Card image Ben Elliott
HMRC’s attempts to reverse the limitations imposed by the Court of Appeal backfired, as Ben Elliott (Pump Court Tax Chambers) explains.
22 July 2021
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