TAX POLICY ADMINISTRATION

With HMRC increasingly challenging and rescinding clearances, the certainty provided by pre-clearing transactions has faded, write Martin Walker and Mark Bevington (ADE Tax).

Edmund Paul

Mike Herdman

Mike Herdman and Edmund Paul (Grant Thornton) examine the draft provisions and their implications for affected business.

George Gillham

Hartley Foster

The Ministry of Justice’s claims that the Court of Appeal is being overwhelmed by vexatious litigants are not well founded in the context of tax, as Hartley Foster and George Gillham (Fieldfisher) explain.

Dominic Lawrance Hugh Gunson Catrin Harrison

Catrin Harrison, Dominic Lawrance and Hugh Gunson (Charles Russell Speechlys) examine an Upper Tribunal decision that is disappointing for taxpayers and removes a strategic weapon for anyone faced with a domicile enquiry.

Donald L Korb

Andrew Solomon

Donald L. Korb and Andrew Solomon (Sullivan & Cromwell) discuss President Biden's proposals for US tax policy.

Bill Dodwell

Bill Dodwell, tax director of the Office of Tax Simplification, considers the OTS's role in the tax landscape since its establishment in 2010.

Chris Sanger

Chris Sanger (EY) considers five key trends that have moved forward over 2020 and are building up pressure for action in the future.

Chris Holmes Mark Ellis James Egert

Chris Holmes, Mark Ellis and James Egert (BDO) set out important current corporate and employer tax issues which in-house tax teams should now be addressing.

Lexis®PSL Tax report on the further draft legislation for Finance Bill 2021 and related materials and consultations published last week.