Tax Journal

Stacey Cranmore

Medpro frees the tribunal from Martland’s fetters, writes Stacey Cranmore (Pump Court Tax Chambers).

William H. Morris

As public CbCR regimes expand, AI tools could be used to reveal patterns in global tax data, writes Will Morris (PwC).

Ruby Hamid

Nicholas Gardner

The new fraud offence is a notable expansion of the failure to prevent (FTP) model creating corporate criminal liability. Ruby Hamid and Nicholas Gardner (Ashurst) examine actions for companies, and compare the rules with the existing FTP offences for bribery and tax evasion.

Sophie Dworetzsky

In this month’s report, Sophie Dworetzsky (Lombard Odier) reports growing concerns over draft tax reforms, and the latest court rulings on retrospective tax status and trustee replacement.

Jason Groves, Mark Saunderson, Paul McColgan

Jason Groves, Mark Saunderson and Paul McColgan (Deloitte) set out some recommendations for UK professionals advising businesses with large US operations.

Harriet Betteridge

Which pensions will be taxed? Who is responsible for reporting and paying the tax? What’s the impact on planning? Harriet Betteridge (Charles Russell Speechlys) examines some key questions surrounding the proposed legislation.

Matthew Mortimer

Tamar Ruiz

Matthew Mortimer and Tamar Ruiz (Mayer Brown) examine key recent changes to the UK taxation of foreign exchange gains and losses.

Mike Lane

Zoe Andrews

The OECD’s ‘side-by-side’ system, the Prudential ruling and HMRC’s new technical note on the reserved investor fund regime are examined in this month’s review by Mike Lane and Zoe Andrews (Slaughter and May).