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ANALYSIS

Cutting edge analysis on tax issues.

Henkes: the rapid resolution of domicile disputes premium
Card image Nick Clayton
Card image Dawen Gao
In Henkes, the tribunal decided it can decide a taxpayer’s domicile status when determining an application for the closure of a domicile enquiry, as Nick Clayton and Dawen Gao (Herbert Smith Freehills) explain. 
28 May 2020
Covid-19 and reasonable excuse star
Card image Helen Adams
Helen Adams (BDO) considers the extent to which taxpayers may have a reasonable excuse if they are affected by the coronavirus pandemic and the UK’s lockdown.
28 May 2020
UK tax pitfalls of the foreign company premium
Card image Elizabeth Emerson
Card image Laura Hoyland
Laura Hoyland and Elizabeth Emerson (White & Case) explain the various bear-traps for a foreign company proposing to do business in the UK.
28 May 2020
Royal Opera House: VAT, opera and ice cream starpremium
Card image Etienne Wong
Etienne Wong (Old Square Tax Chambers) examines the Upper Tribunal decision in HMRC v Royal Opera House Covent Garden Foundation.
28 May 2020
International review for May 2020
Card image Tim Sarson
Latest international developments that matter.
26 May 2020
DAC 6: six types of ambiguity premium
Card image Elinor Boote
Card image Dominic Lawrance
Dominic Lawrance and Elinor Boote (Charles Russell Speechlys) discuss the uncertainty of the reporting requirements and the potentially serious regulatory burdens for tax professionals dealing with international matters.
20 May 2020
Remote litigation: coming to a screen near you
Card image Michael Ripley
Video and telephone hearings have a useful role to play in the long-term future of civil litigation, including tax disputes, writes barrister Michael Ripley (11 New Square).
18 May 2020
Making tax digital: taking stock
Card image Paul Aplin OBE

In the light of two recent surveys and HMRC’s evaluation, Paul Aplin OBE stakes stock of and considers the future for MTD.

18 May 2020
Jersey’s economic substance rules premium
Card image Rupert Lee
Rupert Lee (Deloitte) examines Jersey’s newly introduced economic substance legislation.
15 May 2020
Partners and closure notices: making amends premium
Card image Constantine Christofi
Card image Adam Craggs
Adam Craggs and Constantine Christofi (RPC) examine the legislation and recent case law concerning closure notices in relation to partnerships.
14 May 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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