ANALYSIS

Cutting edge analysis on tax issues.

Whether the talk is of 'stealth taxes' or 'tax locks', 'the war on avoidance' or 'the super-deduction', tax policy has always been drenched in politics. Former HMRC policy adviser Sam Mitha CBE compares rhetoric with reality.

Lisa Bevan

The consultation for the new residential property developer tax launched on 29 April. Lisa Bevan (Taylor Wessing) summarises the proposals and considers the questions that remain.

Penny Simmons

Rachel McConnell

Penny Simmons and Rachel McConnell (Pinsent Masons) focus on the uncertainties that exist regarding the application of the new rules and how these are impacting businesses.

Bryn Reynolds

Gary Barnett

Recent VAT developments that matter, examined by Bryn Reynolds and Gary Barnett (Simmons & Simmons).

Mark Whitehouse

Peter Halford

Peter Halford and Mark Whitehouse (PwC) explore some of the main differences and reflect on their relevance to direct taxation.

Ashlea Howell

Ashlea Howell (Smith & Williamson) provides a back to basics guide to the current compliance issues facing UK businesses.

Tim Sarson

Recent developments that matter from around the globe, reported by Tim Sarson (KPMG).

Alexis Enright

Sean McGinness

Sean McGinness and Alexis Enright (Saffery Champness) highlight some of the concerns and challenges in implementing the new domestic reverse charge.

Laura Mullarkey

Richard Sultman

Richard Sultman and Laura Mullarkey (Cleary Gottlieb Steen & Hamilton) consider HMRC’s new manual that sets out a more comprehensive and coordinated approach.