ANALYSIS

Cutting edge analysis on tax issues.

Mark Simm

Mark Simm and Andrew Clarke (Deloitte) assess the impact of HMRC’s strict ‘owner only’ stance on recovery of UK import VAT.

Jo Crookshank

Gary Barnett

This month’s update by Jo Crookshank and Gary Barnett (Simmons & Simmons) covers share sales, substance over form and single supplies.

Sarah Richards

Sarah Richards (Sedulo Tax Advisory) explains why establishing a UAE image rights structure does not in itself remove UK tax exposure.

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.

Alyssa Haggarty

Claire Weeks

Alyssa Haggarty and Claire Weeks (Maurice Turnor Gardner) consider the status of the so-called ‘revenue rule’ and the options available to HMRC to seek assistance in the collection of tax abroad.

Corporation tax is forecast to raise record amounts in coming years and continues to provide a steady revenue stream for the Exchequer, but how can we build on its success and provide a sustainable and effective business tax system for the 21st century?

A detailed report of this year’s Legislation day, with additional practitioner comment.

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