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Tax policy & administration
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Tax policy & administration
TAX POLICY ADMINISTRATION
Local variations in DAC 6 implementation
Robert Gooding
David Hammal
Sharan Hayer
How are other member states implementing DAC 6? Robert Gooding, Sharan Hayer and David Hammal (PwC) report on some differences in local implementation.
Pillar one: what’s next?
Eloise Walker
It now looks certain that the OECD is aiming not only to reallocate taxing rights but also to increase the tax take, writes Eloise Walker (Pinsent Masons).
The Cayman Islands and the EU ‘blacklist’
Nick Thornton
Nick Thornton (Fried, Frank, Harris, Shriver & Jacobson) assesses the potential impact of the Cayman Islands’ recent inclusion.
Self's assessment: to boldly go where no chancellor has gone before?
Heather Self
In our continuing series, Heather Self examines the tax issues that make the headlines in the national media. This week, should the chancellor reform NICs?
A unique Scottish Budget
Alan Barr
Isobel d'Inverno
Alan Barr and Isobel d'Inverno (Brodies) examine the first ever Scottish Budget to be delivered before its UK equivalent.
The evolution of UK tax enforcement
Andrew Sackey
Andrew Sackey (Pinsent Masons) reflects on how HMRC has learnt the art of collaboration to deliver an increasingly joined up and globally consistent compliance message.
Scottish Budget 2020
Isobel d'Inverno
The key takeaways.
Comment: Digital tax reform and the challenges facing policy makers
David Gauke
Government policy is always about trade-offs and nowhere is this more apparent than tax policy, writes former Treasury minister David Gauke.
Postcard from Davos: tax on the world stage
Jane McCormick
The role of taxation featured prominently at this year’s World Economic Forum’s annual meeting at Davos, writes Jane McCormick (KPMG).
What’s in store: the Conservative Party’s tax pledges
Rhiannon Kinghall Were
Rhiannon Kinghall Were (Macfarlanes) reviews the tax pledges of the new government.
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606
EDITOR'S PICK
The UK’s tax certainty problem
Jenny Batchelor
,
Ahmed Mobasshir
1 /7
HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf
Alan Rafferty
,
Jade Du Berry
,
Ollie Winters
2 /7
Ask an expert: Dividend planning under the new close company reporting regime
Nick Wright
3 /7
Loopholes and tax avoidance
Kyle Rainsford
4 /7
Spare us the cUTTer
Nick Thornton
5 /7
PGMOL: where the FTT decision may be vulnerable on appeal
Rebecca Seeley Harris
6 /7
Muller: notional companies and real-world transactions
Ashley Greenbank
7 /7
The UK’s tax certainty problem
Jenny Batchelor
,
Ahmed Mobasshir
HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf
Alan Rafferty
,
Jade Du Berry
Ask an expert: Dividend planning under the new close company reporting regime
Nick Wright
Loopholes and tax avoidance
Kyle Rainsford
Spare us the cUTTer
Nick Thornton
PGMOL: where the FTT decision may be vulnerable on appeal
Rebecca Seeley Harris
Muller: notional companies and real-world transactions
Ashley Greenbank
NEWS
Read all
HMRC consult on taxation of UK-resident members of LLCs and other ‘reverse hybrids’
HMRC phase in mandatory payrolling of benefits from April 2027
ATED pre-return banding checks
Coding out winter fuel payment charge
Pensions advisers urge rethink on IHT
CASES
Read all
HMRC v Bolt Services UK Ltd
Barclays Bank plc v HMRC
HMRC v GCH Corporation Ltd and others
Barclays Services Corporation and another v HMRC
Other cases that caught our eye: 19 June 2026
IN BRIEF
Read all
Foreign PE exemption becoming mandatory
Solving the LLC double taxation problem
AI in R&D advisory: seven control points
Information notices
Management rollovers and share-for-share exchange relief
MOST READ
Read all
Consultation tracker
Lifeplus Europe Ltd v HMRC
Sintra, Hall and the reshaping of HMRC’s burden of proof
Management rollovers and share-for-share exchange relief
The UK’s tax certainty problem