ANALYSIS

Cutting edge analysis on tax issues.

Zoe Andrews

Mike Lane

This month’s review by Mike Lane and Zoe Andrews (Slaughter and May) covers the decisions in Lloyds Asset Leasing and Royal Bank of Canada, as well as HMRC’s plans to update guidance on the salaried member rules.

Kyle Rainsford

Victoria Hine

RBC reopens some old Ramsay uncertainties. Victoria Hine and Kyle Rainsford (Addleshaw Goddard) attempt to chart a course through.

Catrin Harrison

Dominic Lawrance

Dominic Lawrance and Catrin Harrison (Charles Russell Speechlys) consider the implications of the Court of Appeal judgment.

George Gillham

Perhaps it is now time for a radical simplification of personal taxation? George Gillham (Fieldfisher) sets out some ideas for a fairer and better tax system.

Jessica Kemp

Catherine Hill

The January Barclays tech outage shines a light on the sometimes uncompromising interest and penalty regimes facing taxpayers which, in this context, demand flexibility, write Jessica Kemp and Catherine Hill (White & Case).

Jo Crookshank

Gary Barnett

Jo Crookshank and Gary Barnett (Simmons & Simmons) review two decisions on input VAT recovery on a supply of land and student union catering from a bar, and the consultation on UK e-invoicing.

Full coverage of the 2025 Budget.

Anthony Inglese

Elaine Lorimer

Elaine Lorimer, outgoing Chief Executive of Revenue Scotland, talks to Anthony Inglese about her journey to a national leadership role.

Henry Lowe

Henry Lowe (Mercer & Hole) explores how best to fund a divorce payment now that the non-dom regime has been abolished.

Ellen Wildig

Sarah Ling

Sarah Ling and Ellen Wildig (Macfarlanes) explore the wider impact for family-controlled businesses of the upcoming reforms to business property relief.

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