ANALYSIS

Cutting edge analysis on tax issues.

Vicky Topps

HMRC’s increasing focus on upstream compliance and a more data-led, riskbased approach marks a clear shift away from the traditional enquiry cycle, as Vicky Topps and Karmjit Mader (KPMG) explain.

Paul Farey

Paul Farey (AECOM) reviews the new rules and HMRC’s guidance.

Sophie Dworetzsky

From AI in court to IHT and judicial review, Sophie Dworetzsky (Lombard Odier) reviews the latest developments.

Henry Bennett-Gough

Henry Bennett-Gough (Simmons & Simmons) examines the Upper Tribunal’s decision in Boston Consulting Group and its implications for mixed member LLP structures.

Stephen Daly

AI could dramatically expand the scope of public engagement with tax policy, writes Dr Stephen Daly (King’s College London).

Zoe Andrews

Mike Lane

Mike Lane and Zoe Andrews (Slaughter and May) review recent developments including Sintra Global, tax adviser registration and HMRC’s large business compliance approach.

A back to basics guide from Lexis®+ UK Tax.

Jan Kolasa Ben Webster Tom O’Reilly

Ben Webster, Tom O’Reilly and Jan Kolasa (Fieldfisher) assess the strengths and weaknesses of the Digital Disclosure Service.

Nick Thornton

Nick Thornton (Fried Frank) explains why clearing the entry conditions of the QAHC regime is only the start, and how accounting treatment, CIR and funding design can derail intended outcomes.

Amit Puri

Amit Puri (Pure Tax Investigations) outlines the structure, resourcing and recent performance of HMRC’s Customer Compliance Group, including trends in compliance yield and investigation activity.

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