ANALYSIS

Cutting edge analysis on tax issues.

Andrew Marr

As the UK is still very much in pandemic mode, with the hospitality industry on its knees, few people were expecting Rishi Sunak to announce many in your face tax hikes. Although there was some speculation about a capital...

Catherine Robins

Jason Collins

This year was unusual as we did not get the usual raft of announcements closing down loopholes with immediate effect and we have to wait until 23 March for most of the consultation documents. However, there were a number of announcements and...

Rebecca Seeley Harris

A year ago, the government was faced with a novel situation – a global pandemic that would end up shutting down the country, and indeed the world. Having to act quickly, it came up with various support schemes for businesses, starting with the...

John Hawksworth

By pre-announcing large tax rises from 2023, as well as tighter public spending plans from next year, Sunak might dampen the economic recovery on which his fiscal calculations depend, warns economist John Hawksworth.

Rebecca Wallis

Stephen Pevsner

Stephen Pevsner and Rebecca Wallis (Proskauer Rose) address the practical issues surrounding compliance with the off-payroll working rules for private sector clients due to be introduced from 6 April.

Mark Bevington

Martin Walker

With HMRC increasingly challenging and rescinding clearances, the certainty provided by pre-clearing transactions has faded, write Martin Walker and Mark Bevington (ADE Tax).

Edmund Paul

Mike Herdman

Mike Herdman and Edmund Paul (Grant Thornton) examine the draft provisions and their implications for affected business.

Richard Sultman

Jennifer Maskell

The European Commission has a new ‘digital levy’ initiative, pending international consensus on digital taxation. Jennifer Maskell and Richard Sultman (Cleary Gottlieb Steen & Hamilton) consider how it might look.