ANALYSIS

Cutting edge analysis on tax issues.

Mark Agnew

Mark Agnew and David Jamieson (Baker McKenzie) consider what may happen to the exemption once the UK courts start applying their new post-Brexit powers.

Caroline Noblet and David Whincup (Squire Patton Boggs) explain how the job retention bonus scheme works and what employers should do now.

Lewin Higgins-Green

Lewin Higgins-Green (FTI Consulting) considers the situation for internationally mobile employees between the UK and the EU, which is likely to become more complicated after the end of the transition period.

Gary Barnett

Monique van Herksen

Monique van Herksen and Gary Barnett (Simmons & Simmons) examine a recent decision of the CJEU that presents a setback for taxpayers in this developing area of law.

Richard Johnson

David Smith

David Smith and Richard Johnson (DLA Piper UK) consider the tax treatment of payments and benefits provided to employees in redundancy situations, and set out some of the common areas of tax difficulty and risk.

Daniel Johnson

Chris Chatting

Daniel Johnson and Chris Chatting (Deloitte) consider why this issue has been raised now and what the future changes might be.

Sarah Black

Sarah Black (11 New Square) reviews the Court of Appeal decision in the latest instalment of the Coca-Cola ‘car or van’ saga.

Katherine Forster

Andrew Goldstone

Andrew Goldstone and Katherine Forster (Mishcon de Reya) review recent tax developments affecting private clients.

Sam Mitha CBE

Sam Mitha, former HMRC policy adviser, discusses the current economic situation and some of the policies that could be adopted to shape its future prospects.