TAX POLICY ADMINISTRATION

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).

Gerald Montagu

Gerald Montagu (Gide Loyrette Nouel) examines the First-tier Tribunal decision in Lloyds Asset Leasing Ltd.

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.

Adam Craggs

Liam McKay

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

Dawn Register

Chris Holmes

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.

Tristan Thornton

Joseph Howard

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.

Arthur Wong

Ben Elliott

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.

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