TAX POLICY ADMINISTRATION

There are questions over the use of AI by HMRC under the existing legislation and the adequacy of current taxpayer safeguards, writes Kunal Nathwani (Kirkland & Ellis).

Gerald Montagu

Elmira Jazottes

Gerald Montagu and Elmira Jazottes (Gide Loyrette Nouel) consider the importance of the evolving science of memory in tax.

Siobhan Gillespie

George Gillham

George Gillham and Siobhan Gillespie (Fieldfisher) assess HMRC’s track record.

Adam Craggs

Liam McKay

We are likely to see a consistent increase in the use of mediation in tax disputes. Adam Craggs and Liam McKay (RPC) explain when and how it is in the taxpayer’s interests.

David Alcock

Ritchie Tout

David Alcock (Anthony Collins Solicitors) and Ritchie Tout (Azets) explain why these structures are increasingly under the spotlight.

Jonathan Riley

Raising professional standards isn’t just an issue for advisers. Jonathan Riley (PKF Francis Clark) discusses the challenges facing HMRC.

Sophie Rhind

Victoria Braid

Mainpay should end any suggestion by HMRC that they can score a ‘knockout’ by identifying an area of carelessness, write Sophie Rhind and Victoria Braid (Macfarlanes).

Pavan Singh

Tax valuation methodologies have evolved. Pavan Singh (Eight Advisory) considers whether the ‘art’ of valuations has been lost to too much ‘science’.

Jonathan Fisher KC

Insights into HMRC’s practices in the investigation of an allegedly complex tax fraud described in the court’s judgment makes for compelling reading, as Jonathan Fisher KC (Red Lion Chambers) explains.

Donald L Korb

Andrew Solomon

Donald L Korb and Andrew Solomon (Sullivan & Cromwell) assess US views on the two-pillar proposals and the domestic tax policies of the two candidates for US President.

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