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Standards in tax: the influence of economics and politics on tax policy and tax preferences Steve Edge argues that we are, once again, in the midst of the debate as to whether the rules of economics or politics should determine tax policy — and what sorts of actual or perceived tax avoidance should be targeted by tax administrators.
Apple v Commission: the verdict’s in Mike Lane and Isabel Taylor review the decision of the General Court of the European Union in Apple Sales International (ASI) and Apple Operations Europe (AOE) v Commission.  
Tax and the City Review for July 2020 Mike Lane and Zoe Andrews review the decision to delay the reporting deadlines under DAC6; claims for carry back loss relief on the basis of anticipated losses; the US stance on Pillar One; and the replacement of NAFTA by USMCA in US treaties. 
Tax and the City Review for June 2020 Mike Lane and Zoe Andrews consider the Supreme Court decision in Fowler on tax treaty interpretation; and the Court of Appeal decisions in NCL Investments and Smith & Williamson and Investec. The Advocate General opinion on the “insurance...
Tax and the City Review for May 2020 Mike Lane and Zoe Andrews examine the decision in Union Castle and whether an accounting debit is a loss for tax purposes; the HMRC consultation on tax changes required as a result of the withdrawal of LIBOR; and the tax implications raised by COVID-19...
Fiscal responses to COVID-19 The Best Friends summarise some of the fiscal measures that have been announced  in Germany, Greece, France, Italy, the Netherlands, Spain and the UK.
Knowing when there is an enquiry: form over substance? Richard Jeens and Tom Windsor look at the recent decision in Credit Suisse Securities and the guidance it provides on when notice of enquiry is and is not given by HMRC.
Tax and the City Review for March 2020  Mike Lane and Zoe Andrews look at Budget 2020; the review of the taxation of UK investment funds; and the decision of the CA in Smith & Nephew.
Tax and the City Review for February 2020 Mike Lane and Zoe Andrews look at the government’s post-Brexit ambitions for the financial services sector and at HMRC’s further guidance on the hybrid capital instruments rules and their statistics on DPT receipts. They also consider the UT...
Tax and the City Review for January 2020 Mike Lane and Zoe Andrews review the decision of the Upper Tribunal in Target Group Limited. They also consider HMRC’s statement on CFC State aid recovery and the revised consolidated guidance on the Code of Practice on Taxation for Banks.
Chambers Global Practice Guide 2020: Corporate Tax: Introduction Steve Edge’s introduction as contributing editor covers, inter alia, Brexit, BEPS (transfer pricing, CFC and anti-hybrid changes in particular), US tax reform, and Pillars One and Two.
The International Comparative Legal Guide to Corporate Tax 2020: United Kingdom William Watson and Zoe Andrews give a comprehensive overview of corporate tax in the UK
Fiscal State Aid: is there Method in the Madness? Lead article by William Watson on whether it is possible to discern a thread of rationality at the heart of fiscal State aid.
How to choose your holding company location Sara Luder and Charles Osborne look at the tax issues which may affect where a holding company might be established, or where an existing holding company might migrate to.
Tax and the City Review for November 2019 Mike Lane and Zoe Andrews look at the Tribunal decisions in Panayi and the Irish Bank case. They also consider the International Tax Competitiveness Index and the PwC report on the fiscal competitiveness of the UK for banking business.