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ANALYSIS

Cutting edge analysis on tax issues.

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Anastasia Nourescu

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James Le Gallais

Parallel HMRC and civil proceedings are best handled not as two separate problems to be dealt with in sequence, but as a single, interconnected strategic challenge, write James Le Gallais and Anastasia Nourescu (Stewarts).

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Jason Collins

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Lauren Redhead

Legal advice privilege (LAP) remains a vital right for taxpayers, but its boundaries are far from settled. Jason Collins and Lauren Redhead (DLA Piper) examine LAP in a tax context, including the recent decision in Aabar v Glencore which extends privilege to intra-client group communications.

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Jack Prytherch

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Yousuf Chughtai

The starting point Under Rule 27 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules, SI 2009/273 (as amended) (the FTT rules), each party in standard or complex cases need only provide the other with a list of documents...

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Heather Self

Heather Self (Blick Rothenberg) analyses HMRC’s latest tax gap figures, and explains why annual comparisons can mislead and why compliance activity alone will not close the gap.

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Tim Sarson

In this month’s update, Tim Sarson (KPMG) tracks the EU Tax Omnibus and DAC recast proposals, Dutch Box 3 reform and digital services tax debate, noting the political barriers to implementation.

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

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Andrew Parkes

Closing a hole that became bigger than expected.

Richard Sultman

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Rob Sharpe

Key points to note.

Philip Ridgway

An affectionate farewell to an ancient tax – and a group relief question its replacement is yet to answer.

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Eloise Walker

Not really a simplification at all.

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EDITOR'S PICK

HMRC powers and the taxpayer relationship: when is enough, enough?

HMRC powers and the taxpayer relationship: when is enough, enough?

Chris Sanger , Constantine Christofi , Craig Kirkham-Wilson

Redrawing the line: modernising the taxation of distributions

Redrawing the line: modernising the taxation of distributions

Jill Gatehouse , Emily Szasz , Joe Williams , Tom Gardner

Reckless tax statements: a lower threshold for crime?

Reckless tax statements: a lower threshold for crime?

Adam Craggs , Tom Jenkins

Permanent Establishment exemption: preparing for mandatory application

Permanent Establishment exemption: preparing for mandatory application

Alison Lobb , Lisa Shipley

The 2026 loan charge settlement scheme: the beginning of the end?

The 2026 loan charge settlement scheme: the beginning of the end?

David Pett

The new Securities Transfer Tax: business as usual?

The new Securities Transfer Tax: business as usual?

Georgina West

Responding to Sch 36 notices: a practical guide

Responding to Sch 36 notices: a practical guide

Stephanie Mullins , Richard Jeens

HMRC powers and the taxpayer relationship: when is enough, enough?

HMRC powers and the taxpayer relationship: when is enough, enough?

Chris Sanger , Constantine Christofi

Redrawing the line: modernising the taxation of distributions

Redrawing the line: modernising the taxation of distributions

Jill Gatehouse , Emily Szasz

Reckless tax statements: a lower threshold for crime?

Reckless tax statements: a lower threshold for crime?

Adam Craggs , Tom Jenkins

Permanent Establishment exemption: preparing for mandatory application

Permanent Establishment exemption: preparing for mandatory application

Alison Lobb , Lisa Shipley

The 2026 loan charge settlement scheme: the beginning of the end?

The 2026 loan charge settlement scheme: the beginning of the end?

David Pett

The new Securities Transfer Tax: business as usual?

The new Securities Transfer Tax: business as usual?

Georgina West

Responding to Sch 36 notices: a practical guide

Responding to Sch 36 notices: a practical guide

Stephanie Mullins , Richard Jeens

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