TAX POLICY ADMINISTRATION

Edd Thompson

Edd Thompson (Forvis Mazars) explores the Upper Tribunal’s approach to the principle of ‘consistent interpretation’ on the VAT charitable fundraising exemption and considers its potential relevance in the post-Brexit era.

Liam McKay

Adam Craggs

Adam Craggs and Liam McKay (RPC) set out the general principles and the practical aspects of advancing a judicial review claim.

Chris Holmes

Dawn Register

How do you spot the signs, and what steps should you take? Chris Holmes and Dawn Register (BDO) provide a practical guide for tax advisers.

Phil Maggs

Phil Sneade

Phil Maggs and Phil Sneade (Frontier Economics) explain why it is usually wrong to argue for a ‘risk-free’ return for capital at arm’s length.

Joseph Howard

Tristan Thornton

A recent FTT decision has exposed the inadequacies in how the rules deal with third party notices, write Joseph Howard and Tristan Thornton (Chancery Court Tax Chambers).

Dominic Lawrance

Sophie Dworetzsky

Remittances, restlessness and reform are just some of the topics covered in this month’s review, by Sophie Dworetzsky and Dominic Lawrance (Charles Russell Speechlys).

Damon Wright

Damon Wright (K3 Tax Advisory) questions the Upper Tribunal’s ruling on the VAT Tour Operators Margin Scheme.

Ben Elliott

Arthur Wong

Ben Elliott and Arthur Wong (Pump Court Tax Chambers) explain why there are grounds for optimism for taxpayers seeking to rely on rectification as a potential means of resolving disputes with HMRC.

Yousuf Chughtai

Davinder Sahota

Davinder Sahota and Yousuf Chughtai (EY) examine a recent FTT decision which shows how complex and large structures can be considered to function as plant for capital allowances purposes, even where other premises-like functions may exist.

Mike Lane

Zoe Andrews

Mike Lane and Zoe Andrews (Slaughter and May) examine recent tax developments that matter, including the ruling in ScottishPower and HMRC’s draft guidance on the multinational top-up tax and domestic top-up tax.

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