TAX POLICY

Greg Smythe

Kashif Javed

Kashif Javed and Greg Smythe (KPMG) review recent developments to HMRC’s draft guidance on the hybrid mismatch rules.

Helen Miller

Helen Miller (Institute for Fiscal Studies) considers how we should tax different ways of working in an increasingly diverse labour market.

Simon Whitehead

Sarah Tulip

Simon Whitehead and Sarah Tulip (Joseph Hage Aaronson) consider the implications, and legality, of the new 25% tax on transfers to pensions outside the UK.

Mark Groom Patricia Mock Stephen Barnfield Donna Huggard

Patricia Mock, Mark Groom, Stephen Barnfield and Donna Huggard (Deloitte) summarise the main tax changes that come into effect in April.

Tom Wesel

Tom Wesel (Milestone International Tax Partners) believes that the Supreme Court should uphold the appeal by the liquidators of Rangers Football Club in what can be argued as an unjust and selective re-interpretation of the law.

Gordon Keenay

The first LBTT Scottish tribunal cases seem more favourable to the taxpayer than comparable UK tribunal decisions, writes Gordon Keenay (FTI Consulting).

Malcolm Gammie CBE KC

Malcolm Gammie QC (One Essex Court) reflects on the revised standards for tax planning implemented by seven professional bodies.

Tina Riches

HMRC has published responses to the ‘making tax digital’ consultations. Tina Riches (Smith & Williamson) reviews the recent draft legislation.

Judith Freedman

Judith Freedman (Oxford University Centre for Business Taxation) discusses how the faith of the public, politicians, media, taxpayers and advisers can be restored in HMRC.