ANALYSIS

Cutting edge analysis on tax issues.

David Pett

All but one of the loan charge review’s ‘hard’ recommendations have been accepted. David Pett (Temple Tax Chambers) assesses both the review and the Government’s response – and considers the implications for affected taxpayers and the new settlement opportunity.

Peter North

Rob Sharpe

Rob Sharpe and Peter North (Cleary Gottlieb) examine a recent Upper Tribunal ruling on the taxation of stock appreciation rights – a decision that introduces fresh uncertainty for arrangements falling outside ITEPA 2003 Part 7.

Katie Oliver

Gary Barnett

Katie Oliver and Gary Barnett (Simmons & Simmons) review recent VAT developments on factoring, public bodies, input VAT evidence and intermediaries’ recovery rights.

Kate Pearson Annabelle Trotter Helen Coward

The tax insurance market has grown significantly. Helen Coward (Simmons & Simmons) speaks with Annabelle Trotter and Kate Pearson (Howden) about how it is now used across an increasingly broad range of transactions.

Tim Sarson

Tim Sarson (KPMG) reports key international developments, led by the OECD’s long-awaited guidance on permanent establishments for remote workers, alongside major updates from Brazil, Canada, the EU and the CBAM regime.

Chris Sanger

The Chancellor managed to deliver a package that felt both familiar and, in places, surprisingly bold, writes Chris Sanger (EY).

Duncan Weldon

A year ago, the Chancellor, unveiling around 40bn of annual tax rises in her first Budget, was keen to emphasise that she would not be back asking for more. This was a one and done approach. The still new Government hoped for one painful...

Etienne Wong

And the Chancellor said: And I will improve competition in our taxi industry by ending ride-hailing companies use of a discount scheme intended for coach tours In 35 years of practice, I have never heard the VAT Tour...

Paul Rogerson

No changes were announced in the Budget to the rates of ring fence corporation tax, supplementary charge to corporation tax or the energy profits levy (EPL). There was no announcement on any change to EPL and therefore this will remain in place until...

Ceri Stoner

The taxation of the much-maligned gambling sector has been subject to increasing scrutiny by the Treasury in recent years, culminating in a Treasury consultation in April 2025 and a pre-budget review by the Treasury Committee in November. It is...

Go to page of 458