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ANALYSIS

Cutting edge analysis on tax issues.

Urenco: plant and machinery allowances premium
Card image Will Scott
Card image Susie Brain
Will Scott and Susie Brain (Norton Rose Fulbright) examine an Upper Tribunal decision on the availability of capital allowances in the context of increasingly complex, technical assets used in the power generation industry.
3 March 2022
The VAT review for March 2022 premium
Card image Jo Crookshank
Card image Gary Barnett
HMRC’s revised guidance on early termination payments and several advocate general opinions are among the recent VAT developments reviewed by Jo Crookshank and Gary Barnett (Simmons & Simmons).
3 March 2022
Asset holding company regime: the ownership condition premium
Card image Rhiannon Kinghall Were
Card image Damien Crossley
Damien Crossley and Rhiannon Kinghall Were (Macfarlanes) examine the most complex of the conditions contained in the new regime.
24 February 2022
VAT on compensation payments: clarity at last? premium
Card image Katie Raine
Card image Richard Woolich
Although some uncertainty remains, from 1 April there will be fewer situations where HMRC accepts that early termination and compensation payments are not subject to VAT, write Katie Raine and Richard Woolich (DLA Piper). 
24 February 2022
Transfer pricing: new guidance on hard to value intangibles premium
Card image Vladimir Milic
Card image Anton Hume
The guidance on HTVIs is likely to have a considerable impact on the development of transfer pricing compliance, write Vladimir Milic and Anton Hume (BDO).
24 February 2022
International review for February 2022 premium
Card image Tim Sarson
Pillar one, UAE’s new federal corporate tax regime, and the Indian government’s Union Budget are among the recent developments examined by Tim Sarson (KPMG).
24 February 2022
Early stage tax disputes: a practical guide starpremium
Card image Sophie Lloyd
Card image Rob Smith
A growing number of taxpayers can expect to be involved in ‘early stage’ tax disputes over the coming years. Sophie Lloyd and Rob Smith (Travers Smith) provide a practical guide for their advisers.
16 February 2022
Ask an expert: SDLT, early possession and substantial performance premium
Card image Simon Howley
Simon Howley (Bell Howley Perrotton) considers when a charge to SDLT is triggered.
16 February 2022
The VAT maze facing primary care networks premium
Card image Jonathan Main
Primary care networks can present a confusing VAT picture, as Jonathan Main (MHA Moore and Smalley) explains.
16 February 2022
Private client review for February premium
Card image Paige Achilles
Card image Edward Reed
The latest key developments affecting private clients are reviewed by Edward Reed and Paige Achilles (Macfarlanes).
16 February 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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