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TAX POLICY ADMINISTRATION


Cards face up? HMRC’s approach to the duty of candour starpremium
Card image Robert Waterson
Card image Rebekka Sandwell
Recent cases suggest a worrying trend towards HMRC adopting a more combative approach to judicial review proceedings, write Robert Waterson and Rebekka Sandwell (Eversheds Sutherland).
27 November 2024
The Supreme Court’s ruling in Cobalt Data Centre: golden opportunity lost premium
Card image Sam Wardleworth
Card image Steven Porter
The Supreme Court’s conclusion on the construction of CAA 2001 s 298 is key to how all other taxpayers with Enterprise Zone allowances appeals will now proceed, write Steven Porter and Sam Wardleworth (Pinsent Masons).
27 November 2024
The new Overseas Workday Relief regime: worse than before? starpremium
Card image Steve Wade
The proposed reforms to Overseas Workday Relief could have greatly simplified administration for taxpayers, agents and HMRC. Steve Wade (EY) examines what’s actually been proposed.
20 November 2024
A new chapter in the unallowable purpose tale: the FTT’s decision in Syngenta starpremium
Card image Tanja Velling
Tanja Velling (Slaughter and May) reviews a significant FTT decision in which the taxpayers were denied interest deductions on a loan created in an intra-group reorganisation under the unallowable purpose rule.
20 November 2024
AI in tax administration: the need for taxpayer safeguards premium
Card image Kunal Nathwani
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).
20 November 2024
Tax, memory and the written record: revisiting Gestmin premium
Card image Gerald Montagu
Card image Elmira Jazottes
Gerald Montagu and Elmira Jazottes (Gide Loyrette Nouel) consider the importance of the evolving science of memory in tax.
13 November 2024
Criminal prosecutions: nobody expects the (tax) inquisition premium
Card image Siobhan Gillespie
Card image George Gillham
George Gillham and Siobhan Gillespie (Fieldfisher) assess HMRC’s track record.
13 November 2024
Alternative dispute resolution and mediation premium
Card image Adam Craggs
Card image 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.
6 November 2024
EOTs: defending the indefensible or challenging the undefinable premium
Card image David Alcock
Card image Ritchie Tout
David Alcock (Anthony Collins Solicitors) and Ritchie Tout (Azets) explain why these structures are increasingly under the spotlight.
16 October 2024
Why can’t we love HMRC like we love the NHS? premium
Card image Jonathan Riley
Raising professional standards isn’t just an issue for advisers. Jonathan Riley (PKF Francis Clark) discusses the challenges facing HMRC.
9 October 2024
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