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ANALYSIS

Cutting edge analysis on tax issues.

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Stephanie Mullins

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Richard Jeens

Stephanie Mullins and Richard Jeens (Slaughter and May) explain how to take control of Sch 36 notices by engaging early with HMRC to narrow scope and responding strategically.

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James Le Gallais

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Anastasia Nourescu

Parallel HMRC and civil proceedings are best handled not as two separate problems to be dealt with in sequence, but as a single, interconnected strategic challenge, write James Le Gallais and Anastasia Nourescu (Stewarts).

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Lauren Redhead

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Jason Collins

Legal advice privilege (LAP) remains a vital right for taxpayers, but its boundaries are far from settled. Jason Collins and Lauren Redhead (DLA Piper) examine LAP in a tax context, including the recent decision in Aabar v Glencore which extends privilege to intra-client group communications.

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Yousuf Chughtai

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Jack Prytherch

The starting point Under Rule 27 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules, SI 2009/273 (as amended) (‘the FTT rules’), each party in standard or complex cases need only provide the other with a list of documents on which it...

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Heather Self

Heather Self (Blick Rothenberg) analyses HMRC’s latest tax gap figures, and explains why annual comparisons can mislead and why compliance activity alone will not close the gap.

A detailed report by Lexis+® UK Tax, with additional practitioner insight.

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Andrew Parkes

Closing a hole that became bigger than expected.

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Rob Sharpe

Richard Sultman

Key points to note.

Philip Ridgway

An affectionate farewell to an ancient tax – and a group relief question its replacement is yet to answer.

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Eloise Walker

Not really a simplification at all.

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EDITOR'S PICK

Rights, influence and LLP member status after BlueCrest

Rights, influence and LLP member status after BlueCrest

Constantine Christofi , Craig Kirkham-Wilson , Lauren Trask

Let the light in: LLCs and other reverse hybrids

Let the light in: LLCs and other reverse hybrids

Matthew Rowbotham

HFFX: the widening reach of miscellaneous income

HFFX: the widening reach of miscellaneous income

Elena Rowlands , Tom Margesson , Ian Zeider

Estoppel and abuse of process in VAT

Estoppel and abuse of process in VAT

Claire Logan

The UK’s tax certainty problem

The UK’s tax certainty problem

Jenny Batchelor , Ahmed Mobasshir

HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf

HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf

Alan Rafferty , Jade Du Berry , Ollie Winters

Ask an expert: Dividend planning under the new close company reporting regime

Ask an expert: Dividend planning under the new close company reporting regime

Nick Wright

Rights, influence and LLP member status after BlueCrest

Rights, influence and LLP member status after BlueCrest

Constantine Christofi , Craig Kirkham-Wilson

Let the light in: LLCs and other reverse hybrids

Let the light in: LLCs and other reverse hybrids

Matthew Rowbotham

HFFX: the widening reach of miscellaneous income

HFFX: the widening reach of miscellaneous income

Elena Rowlands , Tom Margesson

Estoppel and abuse of process in VAT

Estoppel and abuse of process in VAT

Claire Logan

The UK’s tax certainty problem

The UK’s tax certainty problem

Jenny Batchelor , Ahmed Mobasshir

HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf

HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf

Alan Rafferty , Jade Du Berry

Ask an expert: Dividend planning under the new close company reporting regime

Ask an expert: Dividend planning under the new close company reporting regime

Nick Wright

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