TAX POLICY

Justine Riccomini (ICAS) and Joanne Walker (LITRG and CIOT) consider the detail of Scottish taxation policy for the next parliamentary term.

Matthew D. Cutts Linda Pfatteicher Robert O'Hare Jefferson VanderWolk

Jefferson VanderWolk, Matthew D Cutts, Linda Pfatteicher and Robert O'Hare (Squire Patton Boggs) discuss the prospects for President Biden’s global tax plans.

Jeremy Mindell

Jeremy Mindell (Primondell) believes that judicial interpretation of existing legislation is preferable to a wholesale codification of the law that would become outdated and easy to manipulate.

Edward Milliner

A recent case and an old conundrum provide neat illustrations of the problems that arise when statutory provisions come into conflict, as Edward Milliner (Slaughter and May) reports.

Etienne Wong

There are always corners hidden in the world of VAT that bear illumination, writes Etienne Wong (Old Square Tax Chambers).

Paul Aplin OBE

Former ICAEW president, Paul Aplin OBE, believes that this will need stakeholder engagement, investment in technology and a willingness to think outside the box.

Jason Collins

Catherine Robins

Jason Collins and Catherine Robins (Pinsent Masons) discuss climate change policy and how the government can take the lead in setting a roadmap to help companies to make the long-term decisions that are required.

Dan Nazarian Natalie Backes Michelle Robinson Donna Huggard

This report sets out the key tax changes effective from April. It was prepared by Natalie Backes, Donna Huggard, Dan Nazarian and Michelle Robinson of Deloitte.

Martin Walker

Mark Bevington

With HMRC increasingly challenging and rescinding clearances, the certainty provided by pre-clearing transactions has faded, write Martin Walker and Mark Bevington (ADE Tax).