Tax Journal

Andrew Dixon OBE

Andrew Dixon OBE, founder of Fairer Share, makes the case for the introduction of a proportional property tax.

Kyle Rainsford

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

Tim Sarson

Tim Sarson (KPMG) reports the latest trends and developments from around the globe.

Giles Salmond

Guy Bud

Giles Salmond and Guy Bud (Stewarts) assess the impact of a recent CJEU ruling on the VAT treatment of intra-group transfer pricing adjustments and the limits of tax authority powers to challenge input tax recovery.

Sarah Ling

Ellen Wildig

Sarah Ling and Ellen Wildig (Macfarlanes) explore the wider impact for family-controlled businesses of the upcoming reforms to business property relief.

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.