TAX POLICY

Brin Rajathurai and Murray Clayson (Freshfields Bruckhaus Deringer) examine the proposals on ‘pillar one’ of an international solution to the taxation of multinational enterprises in the digital economy by 2020.

Sheena McGuinness

There is an urgent need for a complete overhaul of the current system of taxation to protect the Treasury’s revenue whilst driving down emissions, writes Sheena McGuinness (RSM).

Heather Self

Heather Self (Blick Rothenberg) examines John McDonnell’s pledge to reduce avoidance.

Dan Neidle

Nicola Hemsley

Dan Neidle and Nicola Hemsley (Clifford Chance) explain how these might operate and consider the anomalies and potential solutions.

Martin Shah

Gary Barnett

The Labour Party is considering including in its manifesto proposals to extend UK stamp taxes to a wide range of financial instruments.

Keith Gordon

The loan charge has driven a coach and horses through the statutory safeguards, writes barrister Keith Gordon (Temple Tax Chambers).

Despite the review being an important event, it appears to be very much business as usual at HMRC.

Geoffrey Todd

Changes to income tax and corporate tax rates, the replacement of inheritance tax, and potentially radical changes to the taxation of land? Geoffrey Todd (Boodle Hatfield) reviews Labour's tax policy.

The UK has published draft regulations adopting an EU directive that promises faster resolution of double taxation disputes between member states.

Adam Craggs

Michelle Sloane

In this quarterly review, Adam Craggs and Michelle Sloane (RPC) consider HMRC’s increasing propensity to seek the production of documents from accountants and other professional advisers, HMRC’s new policy of challenging taxpayers’ loan relationships, and the increase in the number of domicile enquiries launched by HMRC.

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