ANALYSIS

Cutting edge analysis on tax issues.

A mixed bag for SMEs is examined by David Whiscombe (BKL).

Claire Weeks

Is it a case of plus ça change for private clients? Claire Weeks and Sophie Wettern Kirk (Maurice Turnor Gardner) report.

Etienne Wong

Why 2021 was ‘the teaser year’, by Etienne Wong (Old Square Tax Chambers).

Jemma Dick

Dan Neidle

A look back on the tax world in 2021, by Dan Neidle and Jemma Dick (Clifford Chance).

Brenda Coleman

Brenda Coleman (Ropes & Gray) asks whether 2021 lived up to its promise.

Jill Gatehouse Josh Critchlow Alison Dickie

Jill Gatehouse, Josh Critchlow and Alison Dickie (Freshfields Bruckhaus Deringer) explore some of the interesting questions about the tax consequences of the proposed regime.

Bryn Reynolds

Gary Barnett

This month’s review by Bryn Reynolds and Gary Barnett (Simmons & Simmons) covers three cases ranging from the FTT to the CJEU.

Constantine Christofi

Adam Craggs

Recent trends in the contentious tax world, by Adam Craggs and Constantine Christofi (RPC).

Nigel Giles

Michael Flaherty

Michael Flaherty and Nigel Giles (BDO) provide a refresher guide to these intricate and wide-ranging rules which can easily be overlooked when advising on migration tax planning for individuals.

Cristiana Bulbuc

Lee Ellis

The tribunal rejects HMRC's argument to refuse a claim for enhanced R&D relief on grounds that the expenditure was 'subsidised', as Cristiana Bulbuc and Lee Ellis (Stewarts) report.

Go to page of 438