TAX POLICY ADMINISTRATION

The CJEU’s decision has reminded us that privacy rights cannot be ignored, no matter how worthy the aims of the transparency movement, writes James Quarmby (Stephenson Harwood).

Ross Birkbeck

Can arrangements designed to reduce a business’s tax bill still be wholly and exclusively for the purposes of its trade? HMRC seems not to think so, writes Ross Birkbeck (Old Square Tax Chambers).

Matthew Durward-Thomas

Serena Lee

The QAHC regime seems a shinier, more flexible, version of the UK’s securitisation company regime. Serena Lee and Matthew Durward-Thomas (Akin Gump) consider how the two regimes interact.

George Peretz KC

The Bill had its second reading in the House of Commons on 25 October. George Peretz KC (Monckton Chambers) looks at what it does and its implications for tax practitioners.

Heather Self

Heather Self (Blick Rothenberg) pays tribute to the former OECD tax director – a formidable driving force in reforming international tax policy.

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

Paul Aplin OBE

Given the current restrictions on participation in the pilot programme, the timescale for launching MTD for income tax is now very challenging, writes Paul Aplin OBE.

Gary Barnett

Bryn Reynolds

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).

Michael Conlon KC

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.

George Peretz KC

There is no doubt that, if implemented, the Bill would mean that the UK would not be complying with the Withdrawal Agreement, writes George Peretz QC (Monckton Chambers).

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