ANALYSIS

Cutting edge analysis on tax issues.

John Barnett

The Government’s approach to APR and BPR reform combines delay and anti-forestalling in a way that risks serious unintended consequences, writes John Barnett (CIOT).

Peter Morley

Jamie Robson

The Autumn Budget 2025 tightens anti-avoidance rules for share reorganisations. Peter Morley and Jamie Robson (Pinsent Masons) explain what tax professionals need to be aware of.

Elena Rowlands Ian Zeider Tom Margesson

Elena Rowlands, Tom Margesson and Ian Zeider (Travers Smith) take stock of current developments.

Dr Michael Taylor

Dr Michael Taylor (PwC) reviews the Supreme Court’s judgment in Hotel La Tour.

Zoe Andrews

Nadia Hourihan

Zoe Andrews and Nadia Hourihan (Slaughter and May) offer a whirlwind review of 2025’s tax highlights and curiosities.

Jeremy Mindell

Jeremy Mindell (Primondell) puts the current chancellor in historical context, showing how past economic inheritances have shaped tax policy.

Heather Self

Heather Self (Blick Rothenberg) praises greater HMRC transparency while warning of deepening fiscal drag and policy inconsistency.

Stuart Maggs

This year has been a roller-coaster, writes Stuart Maggs (Howes Percival).

Jenny Tragner

Jennifer Tragner (S&W) considers an unsettled year for R&D reliefs, where transitional rules, evolving guidance and emerging AI questions kept advisers busy despite few new policy changes.

Rachel de Souza

Rachel de Souza (RSM UK) charts a tumultuous year for international private clients, as sweeping changes to domicile, offshore trusts and IHT prompted unprecedented restructuring – and, for some, departure from the UK.

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