ANALYSIS

Cutting edge analysis on tax issues.

Nigel Doran

The scope of negative earnings is almost certainly wider than has generally been appreciated, writes Nigel Doran (Macfarlanes).

A Lexis®PSL Tax guide to the draft Finance Bill provisions published on ‘legislation day’, Tuesday 21 July 2020.

Kate Ison

Jessica Hocking

A recent Court of Appeal decision reaffirms HMRC’s right to conduct enquiries on an ‘informal’ premise even where there is no statutory basis, write Kate Ison and Jessica Hocking (Bryan Cave Leighton Paisner).

Chris Nyland

The treatment of call options had been considered settled for over 40 years, but HMRC now wishes to reimagine it. Chris Nyland (Gowling WLG) analyses the merits of HMRC’s logic and its actions.

David Smith Economics expert

The chancellor is still splashing the cash but he may soon have to confront the need to raise revenue to pay for his emergency support during the crisis, as economics expert David Smith reports.

Annie Bouch

Andrew Goldstone

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

Matthew Mortimer

Kitty Swanson

Matthew Mortimer and Kitty Swanson (Mayer Brown) consider some important tax treatments that can apply to structured finance transactions.

Derek Francis

Contrary to HMRC’s guidance and CEST tool, mutuality of obligation is pivotal to determining employment status in surprising ways. Derek Francis (Terra Firma Chambers) examines cases showing how.

Our coverage.

A guide by Lexis®PSL Tax to the key tax announcements.

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