Craig Kirkham-Wilson

Aug 30, 2023 | taxjournal.com | Craig Kirkham-Wilson |Gary Barnett |Emma GillZoe Chamberlain |Andrew Levene

The VAT review for September 2023 © Copyright LexisNexis 2023. All rights reserved. 30 August 2023 Speed read This month’s VAT review covers the decision of the CJEU in Cabot Plastic Belgium (Case C-232/22) that a toll manufacturer did not amount to a fixed establishment of its parent for the purposes of receiving the services it provided to its parent.

Aug 14, 2023 | taxjournal.com | Craig Kirkham-Wilson |Carrie Rutland |Tom Gilliver |Anastasia Nourescu

Home >Articles > Measuring Tax Gaps 2023: analysis and predictions Measuring Tax Gaps 2023: analysis and predictions 14 August 2023 The spreadsheets in 2023’s Measuring Tax Gaps publication are among the most interesting things you could possibly read on a beach this summer, writes Craig Kirkham-Wilson (Simmons & Simmons).

Feb 21, 2023 | taxjournal.com | Craig Kirkham-Wilson |David Whiscombe |Robert Maas |Paul Aplin OBE

Home >Articles > Tax procedure’s dead parrot: staleness and stare decisis Tax procedure’s dead parrot: staleness and stare decisis 21 February 2023 Craig Kirkham-Wilson (Simmons & Simmons) reviews a recent decision of the Upper Tribunal on staleness and Supreme Court precedent. Section 29 of TMA 1970 permits HMRC, on discovering an under-assessment of income or capital gains tax by an individual, to assess the individual to tax on the shortfall.