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ANALYSIS

Cutting edge analysis on tax issues.

5MLD: major changes to the UK trust register premium
Card image Sam Epstein Ethan Yu Jennifer Smithson
Jennifer Smithson, Sam Epstein and Ethan Yu (Macfarlanes) set out the resulting additional compliance obligations for many trustees.
5 November 2020
Newey redux premium
Card image Etienne Wong
Barrister Etienne Wong (Old Square Tax Chambers) examines the lengthy litigation that still leaves a number of outstanding questions.
5 November 2020
The VAT review for November 2020 premium
Card image Gary Barnett
Card image Jo Crookshank
The latest VAT developments that matter, by Jo Crookshank and Gary Barnett (Simmons & Simmons).
4 November 2020
Cross-border remote workers: PAYE issues premium
Card image Sarah Hewson
Card image Steve Wade
Sarah Hewson and Steve Wade (EY) examine PAYE obligations and how any UK employment tax risks can be mitigated.
30 October 2020
Diverted profits investigations update premium
Card image Jack Prytherch
Jack Prytherch (Bird & Bird) discusses what HMRC will look for in an investigation and the steps MNEs can take to protect themselves.
30 October 2020
Practical aspects of HMRC’s retrospective change on VAT and contract terminations premium
Card image Clara Boyd
On 2 September 2020, HMRC published Revenue & Customs Brief 12/2020 setting out a change in the VAT treatment of payments made in respect of contract terminations and contractual disputes. HMRC’s new general rule is that most such payments will be...
29 October 2020
International review for October 2020 premium
Card image Tim Sarson

Recent tax developments that matter from around the globe, reported by Tim Sarson (KPMG).

28 October 2020
Tax transparent property funds premium
Card image Toby Price
Card image Alexandra Hawkins
Toby Price and Alexandra Hawkins (Deloitte) discuss the SDLT treatment of tax transparent funds investing in UK real estate.
28 October 2020
Q&A: The job support scheme
Card image John Chaplin
Card image Sarah Hewson
What we know so far about the job support scheme.
27 October 2020
Civil or criminal proceedings for serious fraud? premium
Card image David Sleight
David Sleight (Kingsley Napley) examines a recent Upper Tribunal decision which is important for both tax and criminal litigators alike.
26 October 2020
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
Jumpman Gaming Ltd v HMRC
30 September 2026
K Poznic v HMRC
30 September 2026
IN BRIEFRSS Read all
Substantial
23 September 2026 / Peter Vaines
MOST READ Read all
Consultation tracker
30 September 2026
Sir J Griffin v HMRC
23 September 2026
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