TAX POLICY ADMINISTRATION

Following a recent flurry of cases, Kyle Rainsford (Addleshaw Goddard) revisits the basic principles of interpreting tax treaties in the UK.

Philip Baker KC

The prognosis for international tax reform does not look good, writes Philip Baker KC (Field Court Tax Chambers).

Yousuf Chughtai

Jack Prytherch

HMRC’s newly published materials raise important questions about how taxpayers are engaging with the UTT regime in practice, writes Yousuf Chughtai and Jack Prytherch (Osborne Clarke).

Andrew Stewart

Amy Clarke

The International Controlled Transaction Schedule is expected to be introduced in the UK in the foreseeable future. Andrew Stewart and Amy Clarke (BDO) explain how to prepare.

Conrad Young

Tax technology adviser Conrad Young considers AI's rapidly increasing role for tax authorities and tax market participants.

Mike Lane

Zoe Andrews

The tribunal decision in Currys on the degrouping charge and L-day material relevant to financial institutions are among the developments in this month's review by Mike Lane and Zoe Andrews (Slaughter and May).

Alan Evans CB

Alan Evans CB, HMRC’s General Counsel and Director General of the department’s Legal Group, discusses an often overlooked but crucial part to the running of the tax system.

Alice Pearson

The Temporary Repatriation Facility could create significant tax savings for some. Alice Pearson (Mercer & Hole) highlights some practical considerations and areas of complexity.

Victoria Hine

Kyle Rainsford

Kyle Rainsford and Victoria Hine (Addleshaw Goddard) examine what is believed to be the first case which has applied the iniquity principle in relation to tax advice.