TAX POLICY ADMINISTRATION

Who you gonna call?

Accounting standards bodies could play a key role as setter of the rules for a global tax base. 

The government intends to change the law retrospectively to make it clear that HMRC can use automated processes to issue notices to file returns and to issue penalties, report Catherine Robins and Steven Porter (Pinsent Masons).

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.

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

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).

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

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