ANALYSIS

Cutting edge analysis on tax issues.

Mandatory registration of tax advisers, new guidance on tax compliance and FTT decisions on ‘the meaning of life’ and the taxation of pension payments are reviewed by Dominic Lawrance (Charles Russell Speechlys).

Fabian Barth

James Hurst

Fabian Barth (Alvarez & Marsal) and James Hurst (Johnston Carmichael) consider the scope and implications of the recent Supreme Court judgment.

Conrad Young

Tax technology adviser Conrad Young considers AI's rapidly increasing role for tax authorities and tax market participants.

Zoe Andrews

Mike Lane

The tribunal decision in Currys on the degrouping charge and L-day material relevant to financial institutions are among the developments in this month's review by Mike Lane and Zoe Andrews (Slaughter and May).

David Harmer

With joint and several tax liability being introduced for those contracting with umbrellas, David Harmer (Markel Tax) explains how to keep your clients protected.

Laurie Pay

Laurie Pay (Deloitte) considers recent VAT education case law decisions and what they say about the current landscape.

Andrew Kerr

Emma Heelis-Adams

The draft legislation capping 100% BPR and APR has been published. Emma Heelis-Adams and Andrew Kerr (Burges Salmon) explore the details.

Richard Woolich

In our continuing series on the lifecycle of a transaction, Richard Woolich (DLA Piper) examines the VAT implications of both buying property directly and acquiring the shares of a property-owning company.

Alan Evans CB

Alan Evans CB, HMRC’s General Counsel and Director General of the department’s Legal Group, discusses an often overlooked but crucial part to the running of the tax system.