Surveying the general tax landscape this year, it is clear that COVID-19 has presented significant challenges for taxpayers and tax professionals alike. While many organisations and tax professionals have focused on the immediate response to COVID-19 and how best to support impacted businesses, our experience and the contributions in this edition suggest there is far greater scope for tax-related controversy going forward as tax authorities look for means of restoring public finances. Four main themes stand out: paying a ‘fair share’, digital tax, information tracking and enforcement.
This publication is reproduced with permission from Law Business Research Ltd. Lexology Getting the Deal Through: Tax Controversy 2021 (published in September 2020; contributing editor: Richard Jeens, Slaughter and May) For further information please visit www.lexology.com/gtdt
