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ANALYSIS

Cutting edge analysis on tax issues.

Britain’s progressive tax system has increased the tax share paid by the better off and has been a central factor in reducing income inequality, as David Smith reports.

Philip Greenfield (PwC) reports on the extent to which countries have started to adopt the BEPS recommendations. 
 
Ashley Greenbank and Penny Van den Brande (Macfarlanes) consider some of the more detailed implications for corporate groups. 
 
Karen Cooper (Cooper Cavendish) examines the impact of the recent Supreme Court decision on employee benefit trusts, and speculates on HMRC’s approach to similar structures.
 
Pete Miller (The Miller Partnership) is critical of HMRC’s long-awaited guidance.
 
Thomas Dick (DLA Piper) examines the IRS’s recent revocation of US tax-exempt status for numerous UK charities, and explains the steps affected UK charities can take to reinstate their status.  
 
Lee Squires and Fiona Bantock (Hogan Lovells) report the latest VAT developments that matter.
 

Sam Mitha CBE believes that the government will have to use tax policy to safeguard the economy and jobs.

Lydia Challen (Allen & Overy) reviews the provisions of the European Union (Withdrawal) Bill and explains how they apply to tax.

Researcher Maya Forstater considers a recent Oxfam report which highlights the problem as to what constitutes corporate tax avoidance.

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