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ANALYSIS

Cutting edge analysis on tax issues.

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Zoe Andrews

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Mike Lane

An FFT decision on unallowable purpose and a Supreme Court ruling on an EU law challenge are among the developments examined by Mike Lane and Zoe Andrews (Slaughter and May).

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Bryn Reynolds

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Gary Barnett

This month’s update by Bryn Reynolds and Gary Barnett (Simmons & Simmons) covers the CJEU ruling on fixed establishments.

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Josie Hills

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Abigail McGregor

Josie Hills and Abigail McGregor (Pinsent Masons) examine one of the oldest statutory tax avoidance regimes that continues to apply.

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Michelle Robinson

Michelle Robinson (Deloitte) provides a practical guide to the new register.

A concise guide to this year’s Finance Act, with practitioner comment on some of the key measures.

Tolley Guidance report on the income tax basis period system for unincorporated businesses.

A Tolley Guidance report on the operation of this new reporting regime.

Naomi Lawton James Burton Sorsha Reilly

James Burton, Naomi Lawton & Sorsha Reilly (Allen & Overy) provide a practical Q&A on the workings of the new regime that is designed to offer significant benefits to attract a wide range of investors and holding structures.

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Karen Killington

Karen Killington (KPMG) considers the impact of a recent case where the CJEU held that a subsidiary was not a fixed establishment.

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Paul Aplin OBE

Former ICAEW president Paul Aplin OBE discusses the changing digital interface between taxpayer and tax authority.

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EDITOR'S PICK

HMRC powers and the taxpayer relationship: when is enough, enough?

HMRC powers and the taxpayer relationship: when is enough, enough?

Chris Sanger , Constantine Christofi , Craig Kirkham-Wilson

Redrawing the line: modernising the taxation of distributions

Redrawing the line: modernising the taxation of distributions

Jill Gatehouse , Emily Szasz , Joe Williams , Tom Gardner

Reckless tax statements: a lower threshold for crime?

Reckless tax statements: a lower threshold for crime?

Adam Craggs , Tom Jenkins

Permanent Establishment exemption: preparing for mandatory application

Permanent Establishment exemption: preparing for mandatory application

Alison Lobb , Lisa Shipley

The 2026 loan charge settlement scheme: the beginning of the end?

The 2026 loan charge settlement scheme: the beginning of the end?

David Pett

The new Securities Transfer Tax: business as usual?

The new Securities Transfer Tax: business as usual?

Georgina West

Responding to Sch 36 notices: a practical guide

Responding to Sch 36 notices: a practical guide

Stephanie Mullins , Richard Jeens

HMRC powers and the taxpayer relationship: when is enough, enough?

HMRC powers and the taxpayer relationship: when is enough, enough?

Chris Sanger , Constantine Christofi

Redrawing the line: modernising the taxation of distributions

Redrawing the line: modernising the taxation of distributions

Jill Gatehouse , Emily Szasz

Reckless tax statements: a lower threshold for crime?

Reckless tax statements: a lower threshold for crime?

Adam Craggs , Tom Jenkins

Permanent Establishment exemption: preparing for mandatory application

Permanent Establishment exemption: preparing for mandatory application

Alison Lobb , Lisa Shipley

The 2026 loan charge settlement scheme: the beginning of the end?

The 2026 loan charge settlement scheme: the beginning of the end?

David Pett

The new Securities Transfer Tax: business as usual?

The new Securities Transfer Tax: business as usual?

Georgina West

Responding to Sch 36 notices: a practical guide

Responding to Sch 36 notices: a practical guide

Stephanie Mullins , Richard Jeens

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