ANALYSIS

Cutting edge analysis on tax issues.

Adam Craggs

Liam McKay

Adam Craggs and Liam McKay (RPC) review lessons from several important procedural decisions and a successful challenge to HMRC’s approach to subject access requests.

Chris Sanger

Has the Chancellor found the secret to raising receipts without raising taxes? Chris Sanger (EY) investigates.

A report by Lexis®+ UK Tax, with additional practitioner comment.

Duncan Weldon

The Chancellor took a gamble in the Autumn – and the worry now is that gamble is not over, writes economist Duncan Weldon.

Catrin Harrison

Dominic Lawrance

Dominic Lawrance and Catrin Harrison (Charles Russell Speechlys) explain why advisers might not need to worry about defective drafting on remittances in the Finance Act.

Tim Lynch

Tahir Ebrahim

Tim Lynch and Tahir Ebrahim (BDO) provide a back to basics guide.

Rupert Shiers

Laura Hodgson

Rupert Shiers and Laura Hodgson (Hogan Lovells) consider the recent FTT decision on ‘offshore looping’ structures which examines the continued relevance of EU law.

Tim Sarson

Tim Sarson (KPMG) reports the growing divergence in ideology between two of the world’s most powerful blocs, the US and the EU.

Anthony Nixon

Anthony Nixon (Paris Smith) examines the first judicial ruling to accept that the double trust home loan scheme works to save inheritance tax.

David Harmer

A recent IR35 tribunal judgment draws a line between services and image rights, and shows the consequences of HMRC errors, writes David Harmer (Markel Tax).

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