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ANALYSIS

Cutting edge analysis on tax issues.

Spring Statement 2025: minding the gap premium
Card image Chris Sanger
Has the Chancellor found the secret to raising receipts without raising taxes? Chris Sanger (EY) investigates.
27 March 2025
Spring Statement 2025: report of the key tax announcements premium
A report by Lexis®+ UK Tax, with additional practitioner comment.
27 March 2025
Spring Statement 2025: economics view premium
Card image Duncan Weldon
The Chancellor took a gamble in the Autumn – and the worry now is that gamble is not over, writes economist Duncan Weldon.
27 March 2025
‘Amendment 24’: a tale of repeat remittances and dodgy drafting premium
Card image Catrin Harrison
Card image 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.
27 March 2025
Leaving the UK? How to navigate the tax maze premium
Card image Tim Lynch
Card image Tahir Ebrahim
Tim Lynch and Tahir Ebrahim (BDO) provide a back to basics guide.
27 March 2025
Hastings: how EU VAT law applies post-Brexit premium
Card image Rupert Shiers
Card image 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.
27 March 2025
International review for March 2025 premium
Card image 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.
27 March 2025
Elborne: trusting that the loan will be deducted premium
Card image 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.
19 March 2025
Bryan Robson: when image and IR35 don’t mix premium
Card image 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).
19 March 2025
EIS disqualifying arrangements: jumping through the Hoopla premium
Card image Tom Wilde
Tom Wilde (Shoosmiths) examines an Upper Tribunal decision that raises some interesting points for EIS practitioners.
19 March 2025
EDITOR'S PICKstar
NEWSRSS Read all
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WTGIL Ltd v HMRC
23 April 2025
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