ANALYSIS

Cutting edge analysis on tax issues.

Claire Weeks

Claire Weeks and Dominic Condé-Cole (Maurice Turnor Gardner) explain why it’s now a very good time to consider de-enveloping in order to mitigate the increasing double tax costs.

Michael Conlon KC

Can the lawfulness of the prime minister’s advice to the Queen be challenged in the courts? Michael Conlon QC (Temple Tax Chambers) reviews the Supreme Court's ground-breaking judgment.

Gary Barnett

Nick Cronkshaw

Nick Cronkshaw and Gary Barnett (Simmons & Simmons) provide your monthly review of the VAT developments that matter.

Giles Salmond

Matt Cummings

Giles Salmond and Matthew Cummings (Eversheds Sutherland) examine the Supreme Court decision in Frank A Smart Ltd & Son.

Tim Sarson

Tim Sarson (KPMG) assesses the latest developments that matter in the international tax arena.

Keith Gordon

The loan charge has driven a coach and horses through the statutory safeguards, writes barrister Keith Gordon (Temple Tax Chambers).

Sam Mitha CBE

Britain’s future prosperity depends on a revival in its productivity growth, writes Sam Mitha CBE. How can tax policy help?

David Smith Economics expert

Sajid Javid has announced a big increase in public spending, but this is unlikely to stand in the way of significant tax cuts in the next Budget, as David Smith reports.

Will Egan

Graham Samuel-Gibbon

Graham Samuel-Gibbon and Will Egan (Taylor Wessing) consider HMRC's updated list of double tax treaties and the tax implications for groups with entities in those jurisdictions.

Helen Adams

Recent decisions reinforce that HMRC is empowered to request information and investigate taxpayers’ positions without using statutory enquiry or information powers, writes Helen Adams (BDO).

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