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TAX-POLICY


Josh Lom and Perminder Gainda (Herbert Smith Freehills) consider the decisions in McQuillan and Castledine, where the tribunals took different approaches to the meaning of ‘ordinary share capital’.
 

Chris Sanger (EY) considers the Forum’s key recommendations on the coalition government’s handling of the tax policy making process in the period up to the election. 

Lord Carnwath’s ‘brief comment’ in Pendragon addresses the appellate jurisdiction of the Upper Tribunal and Court of Appeal in tax appeals. John Brinsmead-Stockham (Tax Chambers, 11 New Square) analyses its impact.
 

Tax Journal's recent coverage on the direction of UK tax policy - with views from business, leading tax experts, the Oxford University Centre for Business Taxation and the Institute for Fiscal Studies.

It has been ten years since the merger of the Inland Revenue and Customs and Excise.  A root and branch review of HMRC is now needed to ensure we have a department that is fit for purpose, writes Jonathan Riley (Grant Thornton).

The government should create two new institutions – a new Office of Tax Policy and a Joint Parliamentary Select Committee on Taxation – to inform its policy making, writes Judith Freedman (Oxford University).

Paul Johnson (Institute for Fiscal Studies) believes that whoever wins the election, it is time to adopt a long-term strategy for our tax system

What is the view from business on the coalition government’s tax policies, and what should be the tax priorities for the new government? We report views from 75 in-house tax directors and heads of tax, in response to a recent Tax Journal / Pinsent Masons survey

The Coalition Agreement promised that the coalition government ‘will make every effort to tackle tax avoidance’. Graham Aaronson and Steve Bousher (Joseph Hage Aaronson) give an end of term report on the coalition’s record in dealing with tax avoidance
 

Giorgia Maffini (Oxford University Centre for Business Taxation at Saïd Business School) reviews the coalition’s extensive reforms for making the UK attractive for foreign direct investment and mobile profits, and illustrates to what extent these have succeeded
 

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