ANALYSIS

Cutting edge analysis on tax issues.

Georgia Rawlinson

Edward Reed

Edward Reed and Georgia Rawlinson (Macfarlanes) provide this month’s review of developments affecting private clients.

Brin Rajathurai

Brin Rajathurai (Freshfields Bruckhaus Deringer) shares ten insights on the challenge of achieving net zero.

Enda Kerin

Jenny Doak

How friendly is the City’s tax environment when it comes to SPACs? Jenny Doak and Enda Kerin (Weil, Gotshal & Manges) examine what SPAC transactions involve and the key UK tax considerations that can arise.

Zoe Andrews

Mike Lane

Mike Lane and Zoe Andrews (Slaughter and May) consider Autumn Budget/Finance Bill measures relevant to financial institutions and the latest on international tax reform.

David Southern QC

David Southern QC (Field Court Tax Chambers) provides a guide to the tax consequences of loan transfers.

Jonathan Peacock QC

Georgia Hicks

As the dispute between PGMOL and HMRC goes back to round one, counsel for the taxpayer, Georgia Hicks (Devereux Chambers) and Jonathan Peacock QC (11 New Square), consider what the Court of Appeal judgment means for taxpayers in the employment status debate.

Rebecca Benneyworth

Rebecca Benneyworth (Rebecca Benneyworth & Co) examines the detailed requirements for MTD, and considers how it will affect advisers and their clients.

David Whiscombe

Shinelock fails to extract pounds of tax relief from HMRC. David Whiscombe (BKL) reviews a case on loan relationships with some intriguing procedural issues.