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ANALYSIS

Cutting edge analysis on tax issues.

Back to basics on pensions lifetime allowance premium
Card image Chris Holmes
Card image Catherine Morgan
Chris Holmes (BDO) and Catherine Morgan (Consilio Consulting) provide a refresher on the workings of this allowance.
15 June 2022
Private client review for June 2022 premium
Card image Andrew Crozier
Card image Edward Reed
Decisions on the validity of discovery assessments and information notices are among the recent developments reviewed by Edward Reed and Andrew Crozier (Macfarlanes).
15 June 2022
The super-deduction and SR allowance: claims on construction projects premium
Card image Paul Farey
Paul Farey (AECOM) explains why care should be exercised in respect to the relevant contract date and how indirect costs and the timing of expenditure are important in any claim. 
10 June 2022
When careful taxpayers make mistakes premium
Card image Claire Miles
If a lack of reasonable care is being alleged, it is essential to understand the taxpayer’s mindset when the mistake was made, as well as any steps the taxpayer took to file their return correctly, writes Claire Miles (Willkie Farr & Gallagher).
10 June 2022
The VAT review for June 2022 premium
Card image Gary Barnett
This month’s review by Gary Barnett (Simmons & Simmons) covers an important advocate general’s opinion.
8 June 2022
Tax and the City review for June 2022 premium
Card image Zoe Andrews
Card image Mike Lane
The latest developments that matter, reviewed by Mike Lane and Zoe Andrews (Slaughter and May).
8 June 2022
Mainly ignored? The main purpose test for SDLT group relief premium
Card image Helen Coward
Helen Coward (Charles Russell Speechlys) examines the decision in The Tower One St George Wharf Ltd concerning the SDLT group relief anti-avoidance rule.
8 June 2022
Long live the Queen: tax practice at the start of her reign star
Card image Graham Aaronson QC

The Queen acceded to the throne in 1952, the year when the Income Tax Act 1952 was enacted. How different was the tax code, tax textbooks and tax judges then compared to now?

1 June 2022
Events, dear boy: tax and the economy during the Queen’s reign
Card image David Smith Economics expert
David Smith looks back at challenges facing Her Majesty's chancellors.
1 June 2022
The impact of war in Ukraine and Russian sanctions: a UK tax adviser’s guide premium
Card image David Whittaker
David Whittaker (Mishcon de Reya) provides a guide for the UK tax adviser to help them navigate this new complex landscape.
31 May 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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