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ANALYSIS

Cutting edge analysis on tax issues.

The Criminal Finances Act 2017 makes provision for unexplained wealth orders. Jonathan Grimes and Jonathan Blunden (Kingsley Napley) explain what the orders will mean.
 
Rowena Clifton (RSM) explains the proposed new measures to tackle VAT and income tax fraud in the construction industry.
 
Jonathan Shankland and Claudia Whibley (RadcliffesLeBrasseur) use practical examples to illustrate the workings of the new residence nil rate band which came into force last month.
 
Tim Sarson (KPMG) reviews the latest developments in the international tax world.
Card image Annis Lampard Jenny Tevlin Nigel Barker
Nigel Barker, Annis Lampard and Jenny Tevlin (Deloitte) examine what Schedule 36 powers mean in practice, and unwrap the latest trends in HMRC analytics.
 
In Scambler v HMRC, the Upper Tribunal sets out when it is permissible to look to the previous legislation to help interpret Tax Law Rewrite statutes. Rupert Shiers and Julian Brown (Hogan Lovells) review the decision.
 
Adam Craggs and Michelle Sloane (RPC) review the recent High Court judgment in Archer which dismissed a judicial review application on grounds the taxpayer should have appealed to the First-tier Tribunal.
 
Darren Mellor-Clark (Pinsent Masons) sets out the circumstances when holding companies can make a VAT recovery under the revised guidance.
 
Andrew Goldstone and Natalie Quail (Mishcon de Reya) review the latest tax developments that matter affecting private clients.
 

Anne Redston (Temple Tax Chambers) and Sabina Margulies (Lexis®PSLTax) examine the law and practice surrounding this topic.

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