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ANALYSIS

Cutting edge analysis on tax issues.

Disguised remuneration: the new settlement opportunity premium
Card image Tom Wallace
Thomas Wallace (WTT Consulting) explains what advisers need to do to take advantage of the variety of tax treatments that are on offer.
27 April 2022
NCL Investments: an 11-0 taxpayer victory premium
Card image Angela Savin
Card image Michael Brady
Angela Savin and Michael Brady (KPMG Law) review the impact of a recent Supreme Court ruling.
21 April 2022
International review for April 2022 premium
Card image Tim Sarson
BEPS 2.0 and the US FY 2023 Budget are among the recent developments examined by Tim Sarson (KPMG).
21 April 2022
VolkerRail: applying retained EU case law in pre-Brexit years premium
Card image Richard Doran
Card image Davinder Sahota
A decision of the Upper Tribunal illustrates the difficulties of applying CJEU case law for disputes over pre-Brexit breaches of EU law, write Richard Doran and Davinder Sahota (EY).
20 April 2022
How pillar two attacks multinationals’ high tax subsidiaries premium
Card image Mark Bevington
Mark Bevington (ADE Tax) highlights the ‘traps’ on the operation of the pillar two model rules which might generate a tax charge when none was expected.
20 April 2022
Private client review for April 2022 premium
Card image Clare Wilson
Card image Edward Reed
The key aspects of the Spring Statement affecting private clients and the introduction of the overseas entities register are among this month’s developments reported by Edward Reed and Clare Wilson (Macfarlanes).

15 April 2022
Tax considerations for M&A deals: due diligence and structuring premium
Card image John Holt
Card image Callum Grant
John Holt and Callum Grant (PwC UK) summarise the UK tax aspects of M&A transactions with a particular focus on acquisitions of high growth tech businesses.
15 April 2022
Ask an expert: Plastic packaging tax: ‘finished’ products and exports premium
Card image Jannine Nicholas
Card image Helen Mackey
Helen Mackey and Jannine Nicholas (Eversheds Sutherland) consider the application of the new tax to a UK manufacturer of food packaging.
14 April 2022
Online sales tax consultation: we might not have started from here premium
Card image Steven Effingham Simon Baxter Chris Sanger
Chris Sanger, Steven Effingham and Simon Baxter (EY) examine HMRC’s proposals for a new online sales tax covering ‘new’ forms of retail.
7 April 2022
Contentious tax quarterly premium
Card image Jason Collins
Card image Lauren Redhead
Your quarterly review of developments in the contentious tax world, by Jason Collins and Lauren Redhead (DLA Piper). 
7 April 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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