ANALYSIS

Cutting edge analysis on tax issues.

Paul Aplin OBE looks at how the digital interface between taxpayer and tax authority is changing.

David Gauke

Fiscal conservative first, low tax Tory second? Former Treasury minister David Gauke casts a critical eye on Rishi Sunak.

Sam Mitha CBE

Sunak has some way to go if he is to join Lawson in the pantheon of chancellors, writes Sam Mitha CBE (former HMRC policy adviser).

Mukul Chawla QC

Chris Ormond

The government is expediting legislation on a register of overseas entities that own UK property, write Mukul Chawla QC and Chris Ormond (Bryan Cave Leighton Paisner).

Ugo Onwumelu

Charlotte Sallabank

Charlotte Sallabank and Ugo Onwumelu (Katten Muchin Rosenman) explain key features of the new tax and how it will apply to businesses.

Zoe Andrews

Mike Lane

The Upper Tribunal decision in Royal Bank of Canada and the government’s response to the review of the UK funds regime are among the recent developments reviewed by Mike Lane and Zoe Andrews (Slaughter and May).

Bill Dodwell

Bill Dodwell (Office of Tax Simplification) provides an update on the OTS’s latest work.

Tom Gilliver

Tom Gilliver (Slaughter and May) considers the procedural challenges that arise from the interaction between the transfer pricing and diverted profits tax rules.

Liz Hunter

Graeme Whitfield

Liz Hunter and Graeme Whitfield (KPMG) examine the new registration requirements for EBTs and EOTs.

Colin Smith

A new tax is designed to deter owners of energy supply businesses from removing assets on which the business’s survival depends, writes Colin Smith (PwC).

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