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ANALYSIS

Cutting edge analysis on tax issues.

Advising non-residents on accessing their UK pensions premium
Card image Elsa Littlewood
Card image Chris Holmes
Elsa Littlewood and Chris Holmes (BDO) examine the UK tax implications for non-residents accessing their UK pensions in light of the forthcoming IHT charge from April 2027.
29 October 2025
International tax reform: what are the critical issues? premium
Card image Philip Baker KC
In a follow-up article to his piece on the prospects for international tax reform, Philip Baker KC (Field Court Tax Chambers) gives a personal view of what he sees as some of the critical tax issues that should drive international reform – and the potential solutions.
29 October 2025
International review for October 2025 premium
Card image Tim Sarson
This month’s update by Tim Sarson (KPMG) has a distinctly European flavour, and illustrates how politics – and not always domestic politics – influences tax policy.
29 October 2025
Management expenses: HMRC’s new nudge campaign starpremium
Card image Constantine Christofi
Card image Anna Lucey
HMRC’s nudge campaign signals a broader challenge to deductibility under CTA 2009 s 1219, write Anna Lucey and Constantine Christofi (EY).
22 October 2025
Budget 2025: the view from the 100 Group Tax Committee premium
Card image Dominic Mathon
Dominic Mathon (100 Group Tax Committee) reiterates the urgent need for tax reform to encourage UK investment and boost economic growth.
22 October 2025
SDLT and residential properties: mix up with a fix up premium
Card image Max Schofield
The case of Mudan has likely closed the door on claims that unsound properties qualify for non-residential rates of SDLT, writes Max Schofield (Devereux Chambers).
22 October 2025
Contentious tax quarterly: Autumn 2025 premium
Card image Adam Craggs
Card image Liam McKay
Adam Craggs and Liam McKay (RPC) provide a review of the recent procedural decisions that offer important guidance for taxpayers and practitioners.
22 October 2025
VAT on locum medical practitioners: a ‘fractious’ case premium
Card image Rachel Jones
Card image Steven Porter
The supply of locum medical practitioners could be VAT exempt. Steven Porter and Rachel Jones (Addleshaw Goddard) discuss the tribunal’s approach.
22 October 2025
Medpro: better late than never starpremium
Card image Stacey Cranmore
Medpro frees the tribunal from Martland’s fetters, writes Stacey Cranmore (Pump Court Tax Chambers).
15 October 2025
How AI could change the interpretation of public CbCR data premium
Card image William H. Morris
As public CbCR regimes expand, AI tools could be used to reveal patterns in global tax data, writes Will Morris (PwC).
15 October 2025
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
M Parker v HMRC
6 May 2026
T Kwok v HMRC
6 May 2026
IN BRIEFRSS Read all
Project Snowball
29 April 2026
MOST READ Read all
Project Snowball
29 April 2026
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