Key Budget decisions: what they will mean in practice.
Writing about the Spring Budget isn’t easy, not least because we have already heard from economists, politicians and com...
Thresholds in the tax system: the challenges for future tax policy
Thresholds are an integral part of the tax system.
Business tax road map: where are we going?
When half a dozen tax policy specialists gather, somebody often chips in with ‘what we need is a road map’....
Autumn Statement 2023: how well does the fiscal arithmetic add up?
The rumours before Jeremy Hunt’s 2023 Autumn Statement were quite varied.
Global reporting standards: how will they impact the UK?
The next step on the international reporting road takes place on 1 January 2024, when platforms will be required to star...
The complex structure of VAT: too complicated to reform?
The highly respected Institute for Fiscal Studies recently released a document ‘Tax and public finances: the fundamental...
Group financing arrangements: tackling hybrid mismatches
One of the key targets of the G20 led Base Erosion and Profit Shifting project was multinational groups that exploited d...
Four tax heroes: changing the world of tax
One of the advantages of working in tax for quite a few years is that I’ve met a wide range of people throughout the pro...
The long-term options for the taxation of vehicles
One of the hot topics in taxation is what we should do to replace fuel duty.
Changes in the UK tax system: the power of statistics
One of the spin-off benefits of the Budget is that it gives us the opportunity to have a broader look at the UK tax syst...