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TAX POLICY ADMINISTRATION


Back to basics: The GAAR premium
Card image Sukhbir Binning
Card image 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.
7 January 2022
The future of our tax profession premium
Card image Mark Bevington

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

7 January 2022
Tax administration and maintenance day highlights
Card image Bezhan Salehy
Card image Rhiannon Kinghall Were
There are plenty of measures that will interest tax enthusiasts, write Rhiannon Kinghall Were and Bezhan Salehy (Macfarlanes).
1 December 2021
Taxation of loan transfers premium
Card image David Southern QC
David Southern QC (Field Court Tax Chambers) provides a guide to the tax consequences of loan transfers.
9 November 2021
MTD: the final countdown premium
Card image Rebecca Benneyworth
Rebecca Benneyworth (Rebecca Benneyworth & Co) examines the detailed requirements for MTD, and considers how it will affect advisers and their clients.
4 November 2021
Vitol Aviation, closure notices and DPT enquiries: ‘enough already’? premium
Card image Jon Preshaw
Card image 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.
21 October 2021
Umbrella companies premium
Card image John Chaplin
Card image Rob Woodward
John Chaplin and Rob Woodward (BDO) explain the main tax consequences associated with the use of umbrella company structures. 
21 October 2021
The two-pillar framework: what does the October statement tell us? premium
Phil Greenfield, Chloe O’ Hara and Giorgia Maffini (PwC) examine the key changes in the Inclusive Framework’s new statement.
14 October 2021
The tax tribunals: the next ten years premium
Card image Michael Blackwell
Dr Michael Blackwell (London School of Economics) discusses the findings of the IFS Tax Law Review Committee’s recently published report.
6 October 2021
More time for MTD
Card image Paul Aplin OBE
Former ICAEW president Paul Aplin OBE looks at last week’s announcement of a delay to MTD for ITSA and the proposed new basis period rules. 
29 September 2021
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