TAX POLICY

David Gauke

Fiscal conservative first, low tax Tory second? Former Treasury minister David Gauke casts a critical eye on Rishi Sunak.

Sam Mitha CBE

Sunak has some way to go if he is to join Lawson in the pantheon of chancellors, writes Sam Mitha CBE (former HMRC policy adviser).

Bill Dodwell

Bill Dodwell (Office of Tax Simplification) provides an update on the OTS’s latest work.

Dominic Lawrance

Dominic Lawrance (Charles Russell Speechlys) explains how recent case law suggests that the tide may now be turning.

Jack Gifford

Chris Sanger

The debate is moving on from theory to nuts and bolts delivery. Chris Sanger and Jack Gifford (EY) examine the UK’s consultation that does little to promote tax simplification.

Bezhan Salehy

Timing differences could affect a group’s effective tax rate as much as permanent differences do, writes Bezhan Salehy (Macfarlanes).

Mark Bevington

Mark Bevington (ADE Tax) shares his view on the three key challenges taxpayers are currently facing and how their advisers should respond.

Philip Greenfield Jonathan Hare Giorgia Maffini

Jonathan Hare, Giorgia Maffini and Phil Greenfield (PwC) examine the OECD’s model rules for pillar two.

Kate Aitchison Chris Etherington Tom Dews

Chris Etherington, Tom Dews and Kate Aitchison (RSM) consider what the tax world may have in store for tax advisers in 2022.

Jason Collins

Jason Collins (DLA Piper) discusses the current state of play following COP26 and explains why heads of tax will need to monitor and influence changes to general tax law with climate goals in mind.

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