TAX POLICY ADMINISTRATION

The new government should look at how MTD fits into plans for digitalisation of UK tax administration more generally and at the wider opportunities technology presents for taxpayers and HMRC, writes Paul Aplin OBE.

Jake Landman

Abigail McGregor

Jake Landman and Abigail McGregor (Pinsent Masons) explain how estoppel has recently been used in tax cases by HMRC and also by taxpayers.

Dan Williams

Adam Craggs

Adam Craggs and Dan Williams (RPC) consider the various stages involved in an appeal to the First-tier Tribunal and focus on the FTT’s case management powers throughout the process.

Helen McGhee

Lynnette Bober

Helen McGhee and Lynnette Bober (Joseph Hage Aaronson) examine what we know now following this week’s policy paper.

Julian Feiner

W&I and specific tax risk insurance has proliferated and tax claims are emerging. Julian Feiner (DAC Beachcroft) explains the unique framework for claims.

Ceinwen Rees

Serene Ho

Ceinwen Rees and Serene Ho (Kirkland & Ellis) explain why boilerplate clauses exist and why it’s important to check that they are included in the contract.

Bezhan Salehy

David Gauke

David Gauke and Bezhan Salehy (Macfarlanes) share their Treasury insights on the practical challenges facing the new administration.

Harry Smith

Adam Craggs

The principle of open justice is the overarching theme in this review by Adam Craggs and Harry Smith (RPC).

Jack Slater

Sarah Ling

HMRC’s guidance is often of limited value in a taxpayer dispute, and there is an increasing trend of HMRC ‘clarifying’ guidance, sometimes with purported retrospective effect. What then is it good for, ask Sarah Ling and Jack Slater (Macfarlanes).