TAX POLICY ADMINISTRATION

David Harmer

A recent IR35 tribunal judgment draws a line between services and image rights, and shows the consequences of HMRC errors, writes David Harmer (Markel Tax).

Tom Wilde

Tom Wilde (Shoosmiths) examines an Upper Tribunal decision that raises some interesting points for EIS practitioners.

Dan Williams

Adam Craggs

Adam Craggs and Dan Williams (RPC) provide a back to basics guide.

Calum Young

Bridget Winters

In an adversarial system, when can the tribunal take the initiative and reach decisions on arguments not made by counsel? Bridget Winters and Calum Young (Taylor Wessing) investigate.

Lucy Collins

Robert Waterson

Robert Waterson and Lucy Collins (Eversheds Sutherland) examine a recent High Court ruling that could encourage individuals to challenge HMRC if they feel their personal data rights are being infringed.

Victoria Hine

Kyle Rainsford

RBC reopens some old Ramsay uncertainties. Victoria Hine and Kyle Rainsford (Addleshaw Goddard) attempt to chart a course through.

Dominic Lawrance

Catrin Harrison

Dominic Lawrance and Catrin Harrison (Charles Russell Speechlys) consider the implications of the Court of Appeal judgment.

Catherine Hill

Jessica Kemp

The January Barclays tech outage shines a light on the sometimes uncompromising interest and penalty regimes facing taxpayers which, in this context, demand flexibility, write Jessica Kemp and Catherine Hill (White & Case).

Andrew Fitton

Aimee Wilde

Andrew Fitton and Aimee Wilde (UNW) explain why a UK-filed GloBE Information Return for a foreign-parented group may not require detailed information for every jurisdiction in which the group operates.

Nick Wright

Nick Wright (Jerroms Miller) examines when family investment companies deliver tax savings, weighing incorporation costs, profit extraction and inheritance tax benefits against the consequences of an eventual exit.

Go to page of 612