TAX POLICY ADMINISTRATION

In two recent cases, the tribunal approached the question of what was qualifying research in a way that supports taxpayers’ claims, if the right evidence is presented, writes Thomas Chacko (Pump Court Tax Chambers).

Zoe Andrews

Mike Lane

In this month’s review, Mike Lane and Zoe Andrews (Slaughter and May) examine recent case law and draft legislation, and they look ahead to how financial services will be taxed under the Labour government.

Paul Aplin OBE

The new government should look at how MTD fits into plans for digitalisation of UK tax administration more generally and at the wider opportunities technology presents for taxpayers and HMRC, writes Paul Aplin OBE.

Jake Landman

Abigail McGregor

Jake Landman and Abigail McGregor (Pinsent Masons) explain how estoppel has recently been used in tax cases by HMRC and also by taxpayers.

Dan Williams

Adam Craggs

Adam Craggs and Dan Williams (RPC) consider the various stages involved in an appeal to the First-tier Tribunal and focus on the FTT’s case management powers throughout the process.

Helen McGhee

Lynnette Bober

Helen McGhee and Lynnette Bober (Joseph Hage Aaronson) examine what we know now following this week’s policy paper.

Julian Feiner

W&I and specific tax risk insurance has proliferated and tax claims are emerging. Julian Feiner (DAC Beachcroft) explains the unique framework for claims.

Ceinwen Rees

Serene Ho

Ceinwen Rees and Serene Ho (Kirkland & Ellis) explain why boilerplate clauses exist and why it’s important to check that they are included in the contract.