TAX POLICY

Murray Clayson (Freshfields Bruckhaus Deringer) considers recent OECD and EC activity surrounding the taxation of the digital economy.

Mark Groom Patricia Mock Stephen Barnfield Donna Huggard

Patricia Mock, Mark Groom, Stephen Barnfield and Donna Huggard (Deloitte) report on the key tax changes which take effect in 2018/19.

Jason Collins

The documents issued alongside the Spring Statement had a particular focus on the ‘new’ economy, writes Jason Collins (Pinsent Masons).

Chris Sanger

Forward with a spring? Chris Sanger (EY) reports.

Ben Jones Sebastiano Sciliberto Georgina Jones Susan Seabrook

Ben Jones, Susan Seabrook, Sebastiano Sciliberto and Georgina Jones (Eversheds Sutherland) provide an overview of the different unilateral approaches and international efforts to determine a multinational solution.

David Smith Economics expert

An improvement in the public finances will set the tone for the first Spring Statement from the chancellor on 13 March. But it is still likely to be a stripped-down exercise, writes David Smith.

Paul Morton

Paul Morton (The Office of Tax Simplification) sets out the OTS’s programme of work for 2018 and invites feedback from readers.

Dan Neidle

Dan Neidle speaks with Stephen Quest, the European Commission’s director general for tax, about digital taxation, tax havens and Twitter.

Dyfed Alsop

Dyfed Alsop (Welsh Revenue Authority) sets out the next steps for tax professionals ahead of 1 April 2018.

Chris Bates

Chris Bates (Norton Rose Fulbright) examines a decision which explores the scope of purposive construction of tax statutes and what constitutes a realistic view of the facts.

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