ANALYSIS

Cutting edge analysis on tax issues.

Victor Cramer (Stewarts) writes about the potential wider impact of the Cheshire Centre for Independent Living decision on payroll services in the care sector, and questions whether the decision is correct.

Oliver Marre

A recent tribunal decision provides lessons on the settlement provisions, Ramsay and piercing the corporate veil, writes barrister Oliver Marre (5 Stone Buildings).

David Smith Economics expert

Has the chancellor fixed the public finances, albeit at the expense of an increase in the tax burden to its highest in 50 years? Perhaps, but it would be unwise to rely on it, writes David Smith.

Ben Handley

Nigel Giles

Nigel Giles and Ben Handley (BDO) provide a guide to a highly valuable relief for serial entrepreneurs and for investors in non-EIS qualifying businesses.

Zoe Andrews

Mike Lane

The latest developments that matter, reviewed by Mike Lane and Zoe Andrews (Slaughter and May).

Martin Shah

Gary Barnett

This month’s guide to the VAT developments that matter, by Martin Shah and Gary Barnett (Simmons & Simmons).

Full coverage of the March Budget.

A to Z guide to the key tax measures.

Chris Sanger

While but a slip of a lad, statistically speaking, Rishi Sunak is very nearly the most prolific chancellor of the post-war era. Given Sunak’s sudden promotion a month ahead of his first Budget last year, only Hugh Dalton comes close to matching...

Emily Osborne

Despite the usual rumours ahead of the Budget, for the second year running there were very few changes announced and very few clues given of how the current peacetime record-breaking government borrowing will be repaid. This could change on 23 March...

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