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ANALYSIS

Cutting edge analysis on tax issues.

Parallel tracks premium
Card image Phil Maggs
Card image Phil Sneade
A common set of economic principles and methods underpins state aid, competition and arm’s length analysis, write Phil Sneade and Phil Maggs (Frontier Economics).
18 June 2025
Private client review for June 2025 premium
Card image Sophie Dworetzsky
A long-awaited report on will reform and the recent announcement on carried interest are among the developments covered in this month’s review by Sophie Dworetzsky (Charles Russell Speechlys).
18 June 2025
Competing views on the VAT exemption for medical care premium
Card image Alex Spencer
Two recent cases demonstrate that the scope of the VAT exemption for health and welfare is far from certain, writes Alex Spencer (Field Court Tax Chambers).
18 June 2025
Carried interest tax reform: next steps starpremium
Card image Bezhan Salehy
Card image Damien Crossley
Damien Crossley and Bezhan Salehy (Macfarlanes) examine the Government’s latest policy paper.
11 June 2025
Tax and the City review for June 2025 premium
Card image Zoe Andrews
Card image Mike Lane
This month’s review by Mike Lane and Zoe Andrews (Slaughter and May) looks at the decisions in Beard and Rettig, as well as HMRC’s revised guidance on unallowable purpose.
11 June 2025
The Big, Beautiful Bill: one House down, one House to go premium
Card image Andrew Solomon
As the Senate prepares to take up President Trump’s sweeping tax and spending package, Andrew Solomon (Sullivan & Cromwell) considers its key provisions and what happens next.
11 June 2025
Future focus: the potential reform of behavioural penalties premium
Card image Thomas Wilkinson
Card image Kate Garcia
Kate Garcia and Thomas Wilkinson (Shoosmiths) review the consultation on the potential redesign or reform of penalties imposed for inaccuracies in tax returns and failures to notify.
11 June 2025
The Government amendments to domestic Permanent Establishment rules premium
Card image James Anderson
Card image Lorenza De Domenico
UK reforms to the permanent establishment rules and the Investment Manager Exemption could reshape the tax treatment for non-resident funds and UK investment managers, write James Anderson and Lorenza De Domenico (Skadden).
4 June 2025
Taxing rubbish: proposed overhaul of the landfill tax regime premium
Card image Anastasia Nourescu
Card image David Pickstone
David Pickstone and Anastasia Nourescu (Stewarts) consider the Government’s proposed reform of the landfill tax regime and its impact on industry.
4 June 2025
The new UK PE, TP and UTPP rules: key questions starpremium
Card image Mark Bevington
Mark Bevington (ADE Tax) highlights the areas where the new TP and UTPP rules do not appear to work as intended.
4 June 2025
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
HMRC v C Brzezicki
25 March 2026
J Hosking v HMRC
25 March 2026
IN BRIEFRSS Read all
Provisions
11 March 2026 / Peter Vaines
MOST READ Read all
Consultation tracker
26 March 2026
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