ANALYSIS

Cutting edge analysis on tax issues.

Here is an opportunity to help shape the government’s strategy over the coming years. Thomas Barker (Charter Tax Consulting) explains.

David Smith Economics expert

The public finances have turned out better than expected, despite weak economic growth, providing Philip Hammond with a boost. But he will want to go further in mending the public finances, David Smith writes.

Geoff Hippert

Geoff Hippert (Milestone International Tax Partners) reviews the impact of the new rules.

Charles Osborne

Richard Jeens

Richard Jeens and Charles Osborne (Slaughter and May) explain the practical points to consider both when drafting the tax indemnity and in the management of any subsequent claims.

Gary Barnett

Martin Shah

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

The procedure by which HMRC opens an enquiry into a personal tax return, closes its enquiry and, if appropriate, issues an assessment, will be familiar to most readers. Ordinarily, HMRC will require a return to be filed, under TMA 1970 s...

Serena Lee

Stuart Sinclair

Stuart Sinclair and Serena Lee (Akin Gump) explain the tax issues for investors in companies operating on the UK Continental Shelf.

Sam Mitha CBE

The use of hypothecated taxation has its critics, writes Sam Mitha CBE (formerly HMRC), but could it be the best way of solving the funding crisis facing the NHS?

Siân Beusch

Sophie Addison

HMRC is again looking at the expansion of VAT grouping following a formal consultation, report Siân Beusch and Sophie Addison (EY).

Stuart Walsh

Jason Collins

Jason Collins and Stuart Walsh (Pinsent Masons) review a recent tribunal case which highlights the practical difficulties of asserting legal privilege where the taxpayer has to explain their motivations behind a transaction.

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