ANALYSIS

Cutting edge analysis on tax issues.

Paul Morton

Paul Morton (The Office of Tax Simplification) reports on the tax issues that the OTS has considered over the last two years and some future strategies.

David Smith Economics expert

Economic forecasters see a steady year for the economy in 2019, but only if the government manages to secure an orderly exit from the European Union in March, as David Smith reports.

Constantine Christofi

Adam Craggs

Adam Craggs and Constantine Christofi (RPC) examine the tribunal decision on donations made to the UK Independence Party.

Sarah Daley

Peter Dylewski

Peter Dylewski and Sarah Daley (KPMG) consider the consequences of the CJEU decision on an aborted sale that was ruled outside the scope of VAT.

Pascal Saint-Amans

Pascal Saint-Amans, director of the OECD Centre for Tax Policy and Administration, looks back in the OECD's work on 2018 and the tax challenges of the digital economy.

Justine Riccomini

Charlotte Barbour

Charlotte Barbour and Justine Riccomini (ICAS) analyse the Scottish budget speech by the cabinet secretary for Finance Economy and Fair Work on 12 December.

Alan Sinyor

Alan Sinyor (Bryan Cave Leighton Paisner) summarises some of the more interesting developments, dealing with a mixture of practical and more esoteric issues.

Rhiannon Kinghall Were

Rhiannon Kinghall Were (Macfarlanes) reviews a busy year, including major changes to the way in which the UK taxes non-residents, the taxation of the digital economy and the effects of Brexit.

If you could make one change to tax law or practice, what would it be?

Wendy Walton

Wendy Walton (BDO) focuses on tax changes in 2018 that have an impact on key themes that are currently important to private clients: the creation and preservation of wealth, the transition of wealth to future generations, and tax transparency.

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