ANALYSIS

Cutting edge analysis on tax issues.

Clara Boyd

Ian Robotham

Although the Court of Appeal decided that HMRC had not made a discovery, the judgment contains unhelpful comments for taxpayers, as Clara Boyd and Ian Robotham (Pinsent Masons) explain.

Stephen Quest

Stephen Quest, the Director-General for Taxation and Customs Union in the European Commission, reflects on EU tax policy during the Juncker Commission and the priorities and challenges for the years ahead.

Daniel Sladen

Adam Kefford

International tax should not be overlooked by UK SMEs that transact cross-border. Adam Kefford and Daniel Sladen (PKF Francis Clark) examine some of the key issues to consider.

Helen Miller

Helen Miller (Institute for Fiscal Studies) considers when and how policy makers should use taxes to steer the industrial structure.

Francisco Alvarez Silva

Paul Farmer

Paul Farmer and Francisco Alvarez (Joseph Hage Aaronson) analyse the European Commission’s findings and the next steps to be taken.

Sabina Margulies

Sabina Margulies (Lexis®PSL Tax) reviews lessons from the Court of Appeal judgment.

Lisa Spearman

Lisa Spearman (Mercer & Hole) explains why main residence relief is not as straightforward as you might first think.

Morgan Harries Annis Lampard Jenny Tevlin

Despite little change in the primary law, HMRC's practice over its information powers is changing due to continued pressure to increase tax yield and demands for data from its international counterparts, as experts at Deloitte explain.

Katherine Forster

Andrew Goldstone

Recent tax developments that matter affecting private clients, reviewed by Andrew Goldstone and Katherine Forster (Mishcon de Reya).

Matthew Shayle

Matthew Shayle (Wiggin Osborne Fullerlove) examines a practical problem with ability of ‘deemed dom’ individuals to use their post-April 2019 foreign capital gains.

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