ANALYSIS

Cutting edge analysis on tax issues.

Helen McGhee

Helen McGhee and Lynnette Bober (Joseph Hage Aaronson) provide an overview of the new rules and highlight some key points to watch.

Michael Thomas KC

Diversifying ownership will become an increasingly important strategy in light of the new restrictions to APR and BPR, writes Michael Thomas KC (Pump Court Tax Chambers).

Elena Rowlands Ian Zeider Tom Margesson

Elena Rowlands, Tom Margesson and Ian Zeider (Travers Smith) consider the impact on the private capital sector, focusing on the changes announced to the taxation of carried interest.

Adam Craggs

Liam McKay

We are likely to see a consistent increase in the use of mediation in tax disputes. Adam Craggs and Liam McKay (RPC) explain when and how it is in the taxpayer’s interests.

Jo Crookshank

Gary Barnett

HMRC have set out their expectations for taxpayer VAT compliance processes and procedures. This and other recent developments in VAT are examined by Jo Crookshank and Gary Barnett (Simmons & Simmons).

Full coverage of the Autumn 2024 Budget.

Chris Sanger

The hope will be that the tax rises are a ‘one and done’, and that the Corporate Tax Roadmap can build confidence, writes Chris Sanger (EY).

A detailed report by Lexis®+ UK Tax, including practitioner insight.

Tamar Ruiz

Matthew Mortimer

Matthew Mortimer and Tamar Ruiz (Mayer Brown) provide an overview of the tax treatment of derivatives, repo and stock loan transactions for UK companies.