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TAX POLICY


Simplifying CGT by design: the OTS pushes for neutrality premium
Card image Chris Sanger
Chris Sanger (EY) considers the Office of Tax Simplification’s first report that looks at the policy design and principles underpinning capital gains tax.
26 November 2020
Delay to uncertain tax treatment proposal premium
Card image Jo Crookshank
Jo Crookshank (Simmons & Simmons) welcomes news of the delay in the implementation of these notification proposals, and explains what’s needed to deliver a more workable result.
18 November 2020
Q&A: The job support scheme
Card image Sarah Hewson
Card image John Chaplin
What we know so far about the job support scheme.
27 October 2020
The job retention bonus scheme premium
Caroline Noblet and David Whincup (Squire Patton Boggs) explain how the job retention bonus scheme works and what employers should do now.
22 October 2020
Judicial review of exchange of information requests premium
Card image Gary Barnett
Card image Monique van Herksen
Monique van Herksen and Gary Barnett (Simmons & Simmons) examine a recent decision of the CJEU that presents a setback for taxpayers in this developing area of law.
22 October 2020
Fiscal policy after Covid-19
Card image Sam Mitha CBE
Sam Mitha, former HMRC policy adviser, discusses the current economic situation and some of the policies that could be adopted to shape its future prospects.
15 October 2020
Reform taxes to make tax rises less painful
Card image Helen Miller
Helen Miller (Institute for Fiscal Studies) considers the options available for raising or reforming taxes.
12 October 2020
Fiscal challenges: lessons from my time at the Treasury star
Card image Nicholas Macpherson
Nicholas Macpherson, former permanent secretary to three chancellors, considers a potential solution to reducing the public sector debt. 
9 October 2020
Tax reform: the challenge of change star
Card image Edward Troup
Sir Edward Troup, former HMRC first permanent secretary, discusses the five key ingredients for tax reform.
9 October 2020
The three Ps of pillar one premium
Card image Mark Bevington
Mark Bevington (ADE Tax) discusses the policy, politics and practicalities of the pillar one proposals. 
7 October 2020
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
R (oao Rokos) v HMRC
8 April 2026
HMRC v C Brzezicki
25 March 2026
IN BRIEFRSS Read all
Provisions
11 March 2026 / Peter Vaines
MOST READ Read all
J Hosking v HMRC
25 March 2026
Case watch
9 April 2026
Consultation tracker
9 April 2026
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