ANALYSIS

Cutting edge analysis on tax issues.

Elena Rowlands Ian Zeider Emily Clark

Emily Clark, Elena Rowlands and Ian Zeider (Travers Smith) give an overview of, and their verdict on, the QAHC legislation in the Finance Bill.

Mark Pearce

Mark Pearce (Gateley Legal) examines the different approaches HMRC, STEP and the UK courts are taking in respect of the taxation of cryptocurrencies.

Heather Self

John Havard

John Havard and Heather Self (Blick Rothenberg) discuss the current US position on the OECD’s two pillar tax deal.

Andrew Park

Andrew Park (Andersen in the UK) explains that HMRC must be properly resourced to embark on traditional tax investigations to increase funds for public spending.

Georgia Rawlinson

Edward Reed

Edward Reed and Georgia Rawlinson (Macfarlanes) provide this month’s review of developments affecting private clients.

Brin Rajathurai

Brin Rajathurai (Freshfields Bruckhaus Deringer) shares ten insights on the challenge of achieving net zero.

Enda Kerin

Jenny Doak

How friendly is the City’s tax environment when it comes to SPACs? Jenny Doak and Enda Kerin (Weil, Gotshal & Manges) examine what SPAC transactions involve and the key UK tax considerations that can arise.

Zoe Andrews

Mike Lane

Mike Lane and Zoe Andrews (Slaughter and May) consider Autumn Budget/Finance Bill measures relevant to financial institutions and the latest on international tax reform.

David Southern QC

David Southern QC (Field Court Tax Chambers) provides a guide to the tax consequences of loan transfers.

Jonathan Peacock KC

Georgia Hicks

As the dispute between PGMOL and HMRC goes back to round one, counsel for the taxpayer, Georgia Hicks (Devereux Chambers) and Jonathan Peacock QC (11 New Square), consider what the Court of Appeal judgment means for taxpayers in the employment status debate.

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