ANALYSIS

Cutting edge analysis on tax issues.

Ashley Greenbank (Devereux Chambers) explains why form matters.

Emily Au

HMRC’s preferential ranking brings into sharp focus their requirements to evidence and substantiate their claims in an insolvency, as Liesl Fichardt and Emily Au (Quinn Emanuel) explain.

Jo Crookshank

Gary Barnett

This month’s review by Jo Crookshank and Gary Barnett (Simmons & Simmons) covers recent decisions on the single/multiple supply rule and the VAT finance intermediation exemption, as well as HMRC’s change of policy on pension scheme costs.

Rob Janering

If not planned properly, deregistering for VAT can lead to significant administrative and cost burdens. Rob Janering (Crowe UK) considers how to avoid these.

Jo Bateson

Jo Bateson (Mercer & Hole) provides a practical guide to the new regime.

Laura Foley

Tom Cartwright

Laura Foley and Tom Cartwright (Certa Insurance Partners) share insights on the insurer’s perspective when underwriting tax risks, and the impact on policy structure.

Tim Sarson

The latest on the One Big Beautiful Bill Act, wealth taxes and more, reported by Tim Sarson (KPMG).

Jonny Squires

Maximising recovery of VAT on deal fees requires careful practical structuring around the specific facts and real substance behind the legal documentation, writes Jonny Squires (Osborne Clarke).

Kate Murphy

Dominic Mathon

A more ambitious approach to tax policy, informed by international best practices, could enhance the UK’s ability to convert its research prowess into commercial success, write Dominic Mathon and Kate Murphy (RELX).

Anthony Nixon

Anthony Nixon (Paris Smith) argues that a recent case on IHT business property relief, which went in HMRC’s favour, in fact suggests that the restriction of the relief on ‘mainly investment’ grounds has been applied too widely.

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