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TAX POLICY


Funding health and social care - or the art of plucking the goose starpremium
Card image David Gauke
The new health and social care levy is a good case study in how necessary compromises and trade-offs result in a less coherent tax system, writes David Gauke (Macfarlanes).
16 September 2021
Basis period reform: a simplification with complications premium
Card image Frances Edwards
Card image Chris Holmes
Chris Holmes and Frances Edwards (BDO) summarise the existing basis period rules and examine how things will change under the new proposals.
9 September 2021
The public finances are on the mend, but the Treasury’s still worried premium
Card image David Smith Economics expert
The budget deficit is undershooting official forecasts, suggesting that the public finances are on the mend. But the chancellor is not ready to declare victory yet, writes David Smith.
1 September 2021
Legislation day: what you need to know
Card image Rhiannon Kinghall Were
Card image Lucy Urwin
Rhiannon Kinghall Were and Lucy Urwin (Macfarlanes) report.
22 July 2021
Haworth: the Supreme Court’s ruling on follower notices premium
Card image Ben Elliott
HMRC’s attempts to reverse the limitations imposed by the Court of Appeal backfired, as Ben Elliott (Pump Court Tax Chambers) explains.
22 July 2021
The OECD’s statement on international tax reform premium
Card image Sandy Bhogal
Card image James Chandler
Sandy Bhogal and James Chandler (Gibson, Dunn & Crutcher) review the proposed reforms allocating corporate profits to customer-heavy jurisdictions and imposing a global minimum tax rate.
15 July 2021
The residential property developer tax premium
Card image Lisa Bevan
The consultation for the new residential property developer tax launched on 29 April. Lisa Bevan (Taylor Wessing) summarises the proposals and considers the questions that remain.
1 June 2021
Brexit and EU law rights premium
Card image Mark Whitehouse
Card image Peter Halford
Peter Halford and Mark Whitehouse (PwC) explore some of the main differences and reflect on their relevance to direct taxation.
27 May 2021
Back to basics: Tax governance premium
Card image Ashlea Howell
Ashlea Howell (Smith & Williamson) provides a back to basics guide to the current compliance issues facing UK businesses.
27 May 2021
International review for May 2021 premium
Card image Tim Sarson
Recent developments that matter from around the globe, reported by Tim Sarson (KPMG).
27 May 2021
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