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ANALYSIS

Cutting edge analysis on tax issues.

Standards in tax: the influence of economics and politics on tax policy and tax professionals starpremium
Card image Steve Edge
Steve Edge (Slaughter and May) discusses the competing objectives of policymakers, advisers and taxpayers.
29 July 2020
VAT on damages and contract terminations
Card image Dan Place
Card image Eloise Walker
As issues relating to the VAT treatment of damages and termination sums proliferate in the uncertainty caused by COVID-19, Eloise Walker and Dan Place (Pinsent Masons) bring us ‘back to basics’.
29 July 2020
On the back of a stamp: the SDLT market value rules premium
Card image Hannah Hurley
Hannah Hurley (Blick Rothenberg) provides a summary of the market value provisions in the SDLT code.
29 July 2020
Digitalisation: where are we headed? premium
Card image Jefferson VanderWolk
Card image Robert O'Hare
Robert O’Hare and Jefferson VanderWolk (Squire Patton Boggs) discuss the current state of play and what needs to be resolved.
29 July 2020
Tyrwhitt: when employees become partners premium
Card image Dominic Stuttaford
Card image Sofia Casselbrant
Dominic Stuttaford and Sofia Casselbrant-Multala (Norton Rose Fulbright) review the NICs treatment of bonus payments by LLP to former employees who subsequently become members.
29 July 2020
HMRC’s broad and bold ambition
Card image Paul Aplin OBE
Former ICAEW president Paul Aplin OBE looks at the government’s ten year strategy for HMRC’s digital services and administrative powers.
29 July 2020
Is it really time for a wealth tax? premium
Card image Sophie Dworetzsky
Sophie Dworetzsky (Charles Russell Speechlys) is not convinced.
28 July 2020
Apple: the Commission fails to overcome its evidential burden
Card image Tarlochan Lall
Card image George Peretz KC
The General Court’s decision shows the difficulties the European Commission faces in proving selective tax advantages that may constitute unlawful state aid, write George Peretz QC and Tarlochan Lall (Monckton Chambers).
28 July 2020
Legislation day highlights premium
Card image Rhiannon Kinghall Were
Rhiannon Kinghall Were (Macfarlanes) examines the draft legislation and other policy measures published this week.
22 July 2020
Five proposed structural changes to the UK tax system starpremium
Card image Sarah Gabbai
Sarah Gabbai (McDermott Will & Emery) proposes five reforms that aim to increase revenues and simplify the UK tax system.
22 July 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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