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TAX POLICY ADMINISTRATION


The new Labour government: challenges and opportunities starpremium
Card image Bezhan Salehy
Card image David Gauke
David Gauke and Bezhan Salehy (Macfarlanes) share their Treasury insights on the practical challenges facing the new administration.
17 July 2024
Contentious tax quarterly: Summer 2024 premium
Card image Harry Smith
Card image Adam Craggs
The principle of open justice is the overarching theme in this review by Adam Craggs and Harry Smith (RPC).
10 July 2024
HMRC’s guidance: what is it good for? premium
Card image Jack Slater
Card image Sarah Ling
HMRC’s guidance is often of limited value in a taxpayer dispute, and there is an increasing trend of HMRC ‘clarifying’ guidance, sometimes with purported retrospective effect. What then is it good for, ask Sarah Ling and Jack Slater (Macfarlanes).
3 July 2024
Objects in the rear view mirror premium
Card image Andrew Parkes
Andrew Parkes (Andersen) considers the limits, if any, on the introduction of retrospective legislation.
3 July 2024
Rectification in the FTT: the fix for a lack of jurisdiction premium
Card image Gideon Sanitt
Card image Sophie Rhind
Gideon Sanitt and Sophie Rhind (Macfarlanes) review the decision in Cooke and its relevance for taxpayers of the FTT’s ability to consider rectification and rescission arguments.
26 June 2024
Self's assessment: fiscal straitjackets
Card image Heather Self
In this series, Heather Self examines tax issues in the headlines of the national press. This week, she examines the tax promises in the manifestos of the two major political parties - which are perhaps more notable for what the parties say they won’t do, rather than what they will.
19 June 2024
General Election 2024: tax in the manifestos premium
Card image Liz Hudson
Card image Jane Duncan
Liz Hudson and Jane Duncan (Evelyn Partners) report the tax policies of the main parties – with additional comment from the IFS and Tax Policy Associates.
19 June 2024
Lessons on information notices and tax-related penalties from Baxendale-Walker starpremium
Card image Matthew Greene
Following a recent case, we can probably expect HMRC to be less flexible on taxpayer requests for more time to comply with information notices, writes Matthew Greene (Stewarts).
19 June 2024
Private client review for June 2024 premium
Card image Clare Wilson
Card image Edward Reed
A new Finance Act and several recent tribunal decisions are reviewed by Clare Wilson and Edward Reed (Macfarlanes).
19 June 2024
Winners and losers under the non-dom reforms premium
Card image Emma Chamberlain
Emma Chamberlain OBE (Pump Court Tax Chambers) considers the new regime for non-doms from April 2025 and reviews the likely impact of the changes.
12 June 2024
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