ANALYSIS

Cutting edge analysis on tax issues.

Taxpayers should question their legal advisers carefully about bringing future challenges to the accelerated payment notices regime if they are not to throw good money after bad. Patrick Cannon (15 Old Square) reviews the four reported judicial review challenges to APNs of note.

Richard Woolich

Geoffrey Tack

We are witnessing a government shakedown of the tax avoidance supply chain, write Richard Woolich and Geoffrey Tack (DLA Piper).

Thomas Barker

Janet Pierce

Thomas Barker and Janet Pierce (Charter Tax Consulting) explain the bad news and good news from the latest condoc on non-dom reforms.

David Smith Economics expert

The indications are that Britain’s public finances are deteriorating in the wake of the Brexit vote. The question is how the new chancellor, Philip Hammond, responds, David Smith writes.

Andrew Goldstone

Katie Doyle

Andrew Goldstone and Katie Doyle (Mishcon de Reya) review the latest tax developments affecting private clients.

Paul Aplin OBE

Paul Aplin (A C Mole and Sons) comments on HMRC's much awaited consultation papers on making tax digital.

Michael Everett

Peter Casey

HMRC has outlined its current thinking on options to change the UK tax treatment of leased plant and machinery to ensure the tax rules in this area remain fit for purpose after the adoption of IFRS 16. Michael Everett and Peter Casey (KPMG) consider the background and the various proposals.

Gideon Sanitt

The tribunal has issued its decision in Ingenious Film Partners 2 LLP. Gideon Sanitt (Macfarlanes) reviews the consequences of that decision for investors.

Kevin Offer

Kevin Offer (Gabelle) reviews the case of English Holdings Ltd v HMRC, where corporate losses were claimed against income.

Maya Forstater

New rules will require large UK companies to publish their tax strategies. Researcher Maya Forstater reviews the 61 statements already published by FTSE 100 companies.

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