ANALYSIS

Cutting edge analysis on tax issues.

Sophie Dworetzsky and Dominic Lawrance (Charles Russell Speechlys) examine, among other things, some of the recent clarifications and outstanding concerns regarding both the non-dom reforms and the proposed changes to agriculture and business property reliefs.

Dan Williams

Adam Craggs

Adam Craggs and Dan Williams (RPC) provide a back to basics guide.

Emma Haley

Hayden Bailey

After a wait of four months for more detail on the changes, what does the consultation document now tell us? While there are some helpful clarifications, not all of the concerns are addressed, write Hayden Bailey and Emma Haley (Boodle Hatfield).

Bridget Winters

Calum Young

In an adversarial system, when can the tribunal take the initiative and reach decisions on arguments not made by counsel? Bridget Winters and Calum Young (Taylor Wessing) investigate.

Robert Waterson

Lucy Collins

Robert Waterson and Lucy Collins (Eversheds Sutherland) examine a recent High Court ruling that could encourage individuals to challenge HMRC if they feel their personal data rights are being infringed.

Laura Foley

Tom Cartwright

The taxation of insurance proceeds is relevant for sizing a policy limit. Laura Foley and Tom Cartwright (Certa Insurance) consider various practical scenarios and implications.

Zoe Andrews

Mike Lane

This month’s review by Mike Lane and Zoe Andrews (Slaughter and May) covers the decisions in Lloyds Asset Leasing and Royal Bank of Canada, as well as HMRC’s plans to update guidance on the salaried member rules.

Kyle Rainsford

Victoria Hine

RBC reopens some old Ramsay uncertainties. Victoria Hine and Kyle Rainsford (Addleshaw Goddard) attempt to chart a course through.

Catrin Harrison

Dominic Lawrance

Dominic Lawrance and Catrin Harrison (Charles Russell Speechlys) consider the implications of the Court of Appeal judgment.

George Gillham

Perhaps it is now time for a radical simplification of personal taxation? George Gillham (Fieldfisher) sets out some ideas for a fairer and better tax system.

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