TAX POLICY ADMINISTRATION

Heather Self

In our continuing series, Heather Self examines the tax headlines in the national media. This week, the Labour party’s proposed tax raid on the tech companies.

Richard Asquith

What are the tax and customs implications of new Withdrawal Agreement and non-binding post-Brexit Political Declaration? Richard Asquith (Avalara) reviews.

Constantine Christofi

Sam Brodsky

A recent tribunal decision erodes the behavioural distinction between ‘careless’ and ‘deliberate behaviour’, write Constantine Christofi (RPC) and Sam Brodsky (Gray’s Inn Tax Chambers).

Paul Aplin OBE

Paul Aplin OBE (A C Mole & Sons) welcomes proposals for a new professional standards committee.

Johan Barros

Plus ça change, plus c'est la même chose?

Chris Sanger

Chris Sanger (EY) looks at the big picture of ‘legislation day… an ‘L’ of a day.

This report examines the key tax provisions, by Lexis®PSL Tax.

Helen Adams

Recent court decisions suggest that the meaning of 'deliberate' behaviour now differs for ‘discovery’ assessments compared to penalties for errors, writes Helen Adams (BDO).

Cristiana Bulbuc

Lee Ellis

Hyrax and Curzon Capital Ltd consider for the first time the provisions governing HMRC’s ability to seek an order that a scheme is notifiable under DOTAS. Lee Ellis and Cristiana Bulbuc (Stewarts Law) consider the practical implications.