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ANALYSIS

Cutting edge analysis on tax issues.

The Court of Appeal’s guidance on IR35 employment status starpremium
Card image Georgia Hicks
Georgia Hicks (Devereux Chambers) examines two cases which seek to give authoritative guidance on the application of the Ready Mixed Concrete and business on own account tests.
26 May 2022
JTI Acquisition: the FTT casts a wide net on unallowable purpose starpremium
Card image Oliver Marre
Oliver Marre (5 Stone Buildings) examines a First-tier Tribunal decision that is important for anyone considering inter-group loan structuring.
25 May 2022
Capital allowances reform: assessing the options to encourage greater private sector investment premium
Card image Suzanne Alcock
Suzanne Alcock (FTI Consulting) assesses the various options intended to redress the current low levels of capital investment. 
25 May 2022
International review for May 2022 premium
Card image Tim Sarson
The latest on BEPS, tax transparency and transfer pricing, reviewed by Tim Sarson (KPMG). 
25 May 2022
ATAD 3: what are the consequences of being a shell? starpremium
Card image Ashley Greenbank
Card image Sarah Ling
Ashley Greenbank and Sarah Ling (Macfarlanes) examine what the tax consequences of ATAD 3 will be in practice for four structures involving EU shell companies.
18 May 2022
Private client review for May 2022 premium
Card image Edward Reed
Card image Thomas Schlee
Two recent case decisions highlighting the importance of process and accurate drafting are among the recent developments reviewed by Edward Reed and Thomas Schlee (Macfarlanes).
18 May 2022
Ask an expert: VAT on remedial cladding works premium
Card image Philip Alfandry
Philip Alfandary (Memery Crystal) answers a question on the applicability of zero rating the VAT for cladding work on a care home.
16 May 2022
R&D claims: the triggers for an enquiry premium
Card image Carrie Rutland
Card image Dawn Register
Carrie Rutland and Dawn Register (BDO) set out the most common reasons why claims can lead to an HMRC enquiry and they advise on how to reduce those risks.
16 May 2022
Is the UK losing its shine as a destination for the UHNW community? premium
Card image David Whittaker
Despite recent developments, the UK remains an attractive destination for migrating global families, writes David Whittaker (Mishcon de Reya).
16 May 2022
20 questions: HMRC’s civil and criminal powers premium
Card image Constantine Christofi
Card image Adam Craggs
A detailed guide by Adam Craggs and Constantine Christofi (RPC).
11 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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