ANALYSIS

Cutting edge analysis on tax issues.

Revenue Scotland’s outgoing Chief Executive, Elaine Lorimer, talks to Anthony Inglese about her journey from early legal work to a national leadership role.

Lauren Redhead

Ravi Ahlawat

Lauren Redhead and Ravi Ahlawat (DLA Piper) consider what to do when HMRC enquire into deal funding, and provide a practical playbook from first request to resolution.

Elsa Littlewood

Chris Holmes

Elsa Littlewood and Chris Holmes (BDO) examine the UK tax implications for non-residents accessing their UK pensions in light of the forthcoming IHT charge from April 2027.

Philip Baker KC

In a follow-up article to his piece on the prospects for international tax reform, Philip Baker KC (Field Court Tax Chambers) gives a personal view of what he sees as some of the critical tax issues that should drive international reform – and the potential solutions.

Tim Sarson

This month’s update by Tim Sarson (KPMG) has a distinctly European flavour, and illustrates how politics – and not always domestic politics – influences tax policy.

Constantine Christofi

Anna Lucey

HMRC’s nudge campaign signals a broader challenge to deductibility under CTA 2009 s 1219, write Anna Lucey and Constantine Christofi (EY).

Dominic Mathon

Dominic Mathon (100 Group Tax Committee) reiterates the urgent need for tax reform to encourage UK investment and boost economic growth.

Max Schofield

The case of Mudan has likely closed the door on claims that unsound properties qualify for non-residential rates of SDLT, writes Max Schofield (Devereux Chambers).