ANALYSIS

Cutting edge analysis on tax issues.

Jo Bateson

Jo Bateson (Mercer & Hole) provides a practical guide to the new regime.

Laura Foley

Laura Foley and Tom Cartwright (Certa Insurance Partners) share insights on the insurer’s perspective when underwriting tax risks, and the impact on policy structure.

Tim Sarson

The latest on the One Big Beautiful Bill Act, wealth taxes and more, reported by Tim Sarson (KPMG).

Jonny Squires

Maximising recovery of VAT on deal fees requires careful practical structuring around the specific facts and real substance behind the legal documentation, writes Jonny Squires (Osborne Clarke).

Kate Murphy

Dominic Mathon

A more ambitious approach to tax policy, informed by international best practices, could enhance the UK’s ability to convert its research prowess into commercial success, write Dominic Mathon and Kate Murphy (RELX).

Anthony Nixon

Anthony Nixon (Paris Smith) argues that a recent case on IHT business property relief, which went in HMRC’s favour, in fact suggests that the restriction of the relief on ‘mainly investment’ grounds has been applied too widely.

Phil Maggs

Phil Sneade

A common set of economic principles and methods underpins state aid, competition and arm’s length analysis, write Phil Sneade and Phil Maggs (Frontier Economics).

Sophie Dworetzsky

A long-awaited report on will reform and the recent announcement on carried interest are among the developments covered in this month’s review by Sophie Dworetzsky (Charles Russell Speechlys).

Alex Spencer

Two recent cases demonstrate that the scope of the VAT exemption for health and welfare is far from certain, writes Alex Spencer (Field Court Tax Chambers).