TAX POLICY ADMINISTRATION

The expected ‘mini-budget’ was not as expected. How did tax professionals react?

The importance of having a valid VAT invoice and meeting national time limits for input VAT recovery are among the developments reviewed by Bryn Reynolds and Gary Barnett (Simmons & Simmons).

As tax law and cases become increasingly complex, it is crucial for judgments to be comprehensible and accessible. Michael Conlon QC considers what makes a good tax judgment - and he explains why, in most tax cases, brevity is but a pious hope.

David Whittaker (Mishcon de Reya) provides a guide for the UK tax adviser to help them navigate this new complex landscape.