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ANALYSIS

Cutting edge analysis on tax issues.

What is and is not a ‘business’ for VAT purposes? premium
Card image Charlotte Black
HMRC’s new policy seeks to ensure that the overall objectives of an organisation can no longer trump a ‘business’ motive behind a specific activity, writes Charlotte Black (Farrer & Co).
27 July 2022
International review for July 2022 premium
Card image Tim Sarson

Progress on pillar two stalls, while the European Parliament makes a breakthrough in agreeing revisions to some of its climate change proposals, reports Tim Sarson (KPMG).

26 July 2022
Significantly influential: the BlueCrest salaried members appeal starpremium
Card image Oliver Marre
Card image Amanda Hardy KC
The result of the BlueCrest appeal represents a good outcome for many businesses structured as LLPs, write Amanda Hardy QC and Oliver Marre (5 Stone Buildings). 
21 July 2022
Evolving technologies: VAT, cryptoassets and the metaverse starpremium
Card image Ben Elliott
Ben Elliott (Pump Court Tax Chambers) considers recent rulings and principles for the VAT treatment of cryptoassets and transactions taking place in virtual worlds.
21 July 2022
20 questions on the plastic packaging tax premium
Card image Sukhbir Binning
Card image Abigail McGregor
As the first PPT reporting deadline draws near, Abigail McGregor and Sukhbir Binning (Pinsent Masons) cover client questions on this new tax.
21 July 2022
Johnson and Johnson: careless despite white space disclosure premium
Card image Ben Webster
A recent tribunal decision reaffirms that the white space is not a shortcut that allows tax agents to avoid the consequences of their negligence, explains Ben Webster (Macfarlanes).
21 July 2022
Ask an expert: UK company preparing for a Nasdaq listing premium
Card image Colin Hailey
Colin Hailey (Confluence Tax) outlines two options. 
20 July 2022
New windfall tax on the UK oil and gas sector premium
Card image Phil Greatrex
The additional levy on UK upstream oil and gas profits adds an extra layer of complexity to an already extremely complex tax regime and will have an adverse effect on industry confidence, writes Phil Greatrex (CW Energy).
14 July 2022
Private client review for July 2022 premium
Card image Sophie Aitmehdi
Card image Edward Reed
Edward Reed and Sophie Aitmehdi (Macfarlanes) report on several of the most interesting recent tribunal decisions in the private client sphere.
13 July 2022
The new chancellor's in-tray is bulging with bad news and hard challenges premium
Card image David Smith Economics expert
If the short term is challenging, the long-term outlook is enough to give any new chancellor nightmares, writes David Smith.
12 July 2022
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
Sir J Griffin v HMRC
23 September 2026
J Scheckter v HMRC
16 September 2026
IN BRIEFRSS Read all
Substantial
23 September 2026 / Peter Vaines
TOGCs and leases
16 September 2026 / Edward Milliner
Principal or agent?
16 September 2026 / Richard Woolich
MOST READ Read all
J Scheckter v HMRC
16 September 2026
Consultation tracker
24 September 2026
Sir J Griffin v HMRC
23 September 2026
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