Features

Keith Gordon looks at a case which considers whether civil penalties charged by HMRC are criminal in nature for human rights purposes
Penalties
1 March 2019

Keith Gordon looks at a case which considers whether civil penalties charged by HMRC are criminal in nature for human rights purposes

Stephen Hemmings and Will Sweeney consider how competitive the UK’s tax system really is, compared to others
Tax competitiveness

Stephen Hemmings and Will Sweeney consider how competitive the UK’s tax system really is, compared to others

Phyllis Alexander, Merima Balavac, and Andy Lymer provide guidance on how to improve tax literacy and tax morale in young adults
Tax Education

Dr Phyllis Alexander , Merima Balavac , and Andy Lymer provide guidance on how to improve tax literacy and tax morale in young adults

James Ross and Sarah Gabbai consider the national and international responses to BEPS concerns arising from highly digitalised businesses
The Digital Economy
1 February 2019

James Ross and Sarah Gabbai consider the national and international responses to BEPS concerns arising from highly digitalised businesses

developments in cases Keith Gordon has covered
Case update
1 February 2019

Keith Gordon looks at new developments in cases he has covered in Tax Adviser

Claire Perrett and Tessa Pudge consider recent tax developments affecting charities
Taxation of Charities
1 February 2019

Claire Perrett and Tessa Pudge consider recent tax developments affecting charities

Keith Gordon looks at a case which considers how to interpret a Double Taxation Treaty in the light of a deeming provision in the domestic law
Deeming provisions
1 February 2019

Keith Gordon looks at a case which considers how to interpret a Double Taxation Treaty in the light of a deeming provision in the domestic law

Anton Lane provides a brief overview of recent developments in discovery
Discovery Assessments
1 February 2019

Anton Lane provides a brief overview of recent developments in discovery

Bill Dodwell considers the impact of the changes to double tax treaties arising from the Base Erosion and Profit Shifting project which took effect in the UK from the start of the year
Double Tax Treaties
1 February 2019

Bill Dodwell considers the impact of the changes to double tax treaties arising from the Base Erosion and Profit Shifting project which took effect in the UK from the start of the year

The OTS first review of inheritance tax highlights the need to improve the taxpayer experience. Paul Morton provides an overview
OTS Report on IHT
1 February 2019

The OTS first review of inheritance tax highlights the need to improve the taxpayer experience. Paul Morton provides an overview