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ANALYSIS

Cutting edge analysis on tax issues.

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Andrew Marr

By Andrew Marr (Forbes Dawson).

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Steven Porter

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Catherine Robins

By Steven Porter and Catherine Robins (Pinsent Masons).

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John Hawksworth

John Hawksworth takes a look at the economy and the public finances.

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Oliver Marre

Oliver Marre (5 Stone Buildings) discusses the TOAA provisions in the light of the Fisher decision and asks: what should taxpayers do now to avoid penal income tax charges on offshore transfers?

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Jon Preshaw

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Craig Thomson

Craig Thomson (CSM Tax Consulting) and Jon Preshaw (Jon Preshaw Tax Ltd) examine a recent tribunal decision that provides useful guidance on HMRC information requests and closure notices in the context of DPT enquiries.

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John Chaplin

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Rob Woodward

John Chaplin and Rob Woodward (BDO) explain the main tax consequences associated with the use of umbrella company structures.

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Simon Howley

When it comes to trusts, is it the trustees or the beneficiaries who are treated as the purchaser for SDLT purposes? Simon Howley (Bell Howley Perrotton) provides a refresher guide.

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Tim Sarson

Progress on BEPS 2.0, the EU’s public CBCR directive and plans for a new EU withholding tax system are among recent developments examined by Tim Sarson (KPMG).

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Chris Nyland

Chris Nyland (Gowling WLG) examines four cases that encourage a more nuanced approach to sale and leaseback transactions.

Phil Greenfield, Chloe O’ Hara and Giorgia Maffini (PwC) examine the key changes in the Inclusive Framework’s new statement.

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HMRC powers and the taxpayer relationship: when is enough, enough?

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Reckless tax statements: a lower threshold for crime?

Reckless tax statements: a lower threshold for crime?

Adam Craggs , Tom Jenkins

Permanent Establishment exemption: preparing for mandatory application

Permanent Establishment exemption: preparing for mandatory application

Alison Lobb , Lisa Shipley

The 2026 loan charge settlement scheme: the beginning of the end?

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David Pett

The new Securities Transfer Tax: business as usual?

The new Securities Transfer Tax: business as usual?

Georgina West

Responding to Sch 36 notices: a practical guide

Responding to Sch 36 notices: a practical guide

Stephanie Mullins , Richard Jeens

HMRC powers and the taxpayer relationship: when is enough, enough?

HMRC powers and the taxpayer relationship: when is enough, enough?

Chris Sanger , Constantine Christofi

Redrawing the line: modernising the taxation of distributions

Redrawing the line: modernising the taxation of distributions

Jill Gatehouse , Emily Szasz

Reckless tax statements: a lower threshold for crime?

Reckless tax statements: a lower threshold for crime?

Adam Craggs , Tom Jenkins

Permanent Establishment exemption: preparing for mandatory application

Permanent Establishment exemption: preparing for mandatory application

Alison Lobb , Lisa Shipley

The 2026 loan charge settlement scheme: the beginning of the end?

The 2026 loan charge settlement scheme: the beginning of the end?

David Pett

The new Securities Transfer Tax: business as usual?

The new Securities Transfer Tax: business as usual?

Georgina West

Responding to Sch 36 notices: a practical guide

Responding to Sch 36 notices: a practical guide

Stephanie Mullins , Richard Jeens

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