TAX POLICY ADMINISTRATION

Tom Gilliver

Tom Gilliver (Slaughter and May) considers the procedural challenges that arise from the interaction between the transfer pricing and diverted profits tax rules.

A Tolley report examines a recent decision of the immigration chamber of the Upper Tribunal, which has implications for tax hearings.

Jack Gifford

Chris Sanger

The debate is moving on from theory to nuts and bolts delivery. Chris Sanger and Jack Gifford (EY) examine the UK’s consultation that does little to promote tax simplification.

Sukhbir Binning

Ian Robotham

Unsure how the ‘double reasonableness’ test works? Sukhbir Binning and Ian Robotham (Pinsent Masons) provide a refresher guide to this ground-breaking legislation.

Mark Bevington

Mark Bevington (ADE Tax) shares his view on the three key challenges taxpayers are currently facing and how their advisers should respond.

Bezhan Salehy

Rhiannon Kinghall Were

There are plenty of measures that will interest tax enthusiasts, write Rhiannon Kinghall Were and Bezhan Salehy (Macfarlanes).

David Southern QC

David Southern QC (Field Court Tax Chambers) provides a guide to the tax consequences of loan transfers.

Rebecca Benneyworth

Rebecca Benneyworth (Rebecca Benneyworth & Co) examines the detailed requirements for MTD, and considers how it will affect advisers and their clients.

Jon Preshaw

Craig Thomson

Craig Thomson (CSM Tax Consulting) and Jon Preshaw (Jon Preshaw Tax Ltd) examine a recent tribunal decision that provides useful guidance on HMRC information requests and closure notices in the context of DPT enquiries.