After a wait of four months for more detail on the changes, what does the consultation document now tell us? While there are some helpful clarifications, not all of the concerns are addressed, write Hayden Bailey and Emma Haley (Boodle Hatfield).
In an adversarial system, when can the tribunal take the initiative and reach decisions on arguments not made by counsel? Bridget Winters and Calum Young (Taylor Wessing) investigate.
Robert Waterson and Lucy Collins (Eversheds Sutherland) examine a recent High Court ruling that could encourage individuals to challenge HMRC if they feel their personal data rights are being infringed.
The taxation of insurance proceeds is relevant for sizing a policy limit. Laura Foley and Tom Cartwright (Certa Insurance) consider various practical scenarios and implications.
This month’s review by Mike Lane and Zoe Andrews (Slaughter and May) covers the decisions in Lloyds Asset Leasing and Royal Bank of Canada, as well as HMRC’s plans to update guidance on the salaried member rules.
Perhaps it is now time for a radical simplification of personal taxation? George Gillham (Fieldfisher) sets out some ideas for a fairer and better tax system.
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