ANALYSIS

Cutting edge analysis on tax issues.

Kyle Rainsford and Victoria Hine (Addleshaw Goddard) examine what is believed to be the first case which has applied the iniquity principle in relation to tax advice.

Paul Aplin OBE

HMRC’s new roadmap heralds a step-change in the department’s digital ambition, writes Paul Aplin OBE.

Dominic Lawrance

Jonathan Rothwell

Jonathan Rothwell and Dominic Lawrance (Charles Russell Speechlys) consider an Upper Tribunal decision that highlights significant issues in the application and potential pitfalls of business investment relief.

Andrew Solomon

Aharon Friedman

Andrew Solomon and Aharon Friedman (Sullivan & Cromwell) review the One Big Beautiful Bill as a whole and look ahead to what’s next.

Giles Salmond

Giles Salmond (Stewarts) considers the impact of a recent CJEU judgment on the nature and valuation of intra-group management services.

Philippe Gamito

Philippe Gamito (Baker McKenzie) reviews an Upper Tribunal decision which is likely to shape the way international businesses design in-house outsourcing strategies.

Anthony Inglese

Ashley Greenbank

Ashley Greenbank is a pupil barrister at Devereux Chambers, having been a tax partner in a City law firm for over 25 years. He talks to Anthony Inglese about a life in tax and his recent move to the Bar.

A detailed report by Lexis®+ UK Tax with additional practitioner insight.