ANALYSIS

Cutting edge analysis on tax issues.

Harry Smith

Adam Craggs

There has been a steady rise in disputes concerning IHT and SDLT, report Adam Craggs and Harry Smith (RPC).

Georgia Hicks (Devereux Chambers) unpacks the Supreme Court decision, considers the state of the employment status test, and gives guidance for taxpayers.

Jo Crookshank

Gary Barnett

This month’s review by Jo Crookshank and Gary Barnett (Simmons & Simmons) covers cases concerning payments to acquire ‘credits’, VAT groups and pension funds.

Lord Macpherson

What Budget advice is the Chancellor likely to receive from the Permanent Secretary at the Treasury? We asked former Permanent Secretary Lord Macpherson for his thoughts.

Martin Codd

Chris Holmes

Chris Holmes (BDO) and Martin Codd (Penningtons Manches Cooper) consider a more cost-effective route for landlords when considering an extension of a residential lease with their tenant.

Pavan Singh

Tax valuation methodologies have evolved. Pavan Singh (Eight Advisory) considers whether the ‘art’ of valuations has been lost to too much ‘science’.

Jonathan Fisher KC

Insights into HMRC’s practices in the investigation of an allegedly complex tax fraud described in the court’s judgment makes for compelling reading, as Jonathan Fisher KC (Red Lion Chambers) explains.

David Whiscombe

Benefits received by reason of a person’s employment are taxable. David Whiscombe wonders whether that extends to certain gifts made to government ministers.

Peter Rayney

Peter Rayney (Peter Rayney Tax Consulting) discusses some strategies for CGT tax planning in readiness for the upcoming budget.

Dominic Robertson

Amaury de Galbert

Does the CJEU’s judgment in Apple signify a major shift in tax State aid cases? Or is Apple likely to be a one-off? Amaury de Galbert and Dominic Robertson (Slaughter and May) investigate.

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