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ANALYSIS

Cutting edge analysis on tax issues.

VAT in 2023: a year of celebration? premium
Card image Philippe Gamito
Not only did VAT celebrate its 50th birthday but 2023 was characterised by some dramatic decisions by UK courts, writes Philippe Gamito (Baker McKenzie).
13 December 2023
That was the year that was 2023 premium
Card image Jemma Dick
2023 may have lacked the drama of 2022, but Jemma Dick reckons we deserved a quiet-ish year ahead of the fun and games of the general election in 2024.
13 December 2023
In conversation with... Rt Hon Lady Justice Falk premium
Card image Anthony Inglese
Dame Sarah Falk talks to Anthony Inglese CB about her progression from life as a tax practitioner to becoming a senior member of the judiciary.
13 December 2023
Resetting the clock and the six-year itch: non-domiciliaries resuming UK tax residence premium
Card image Claire Weeks
Card image Clare Maurice
Claire Weeks and Clare Maurice (Maurice Turnor Gardner) explain why returning to the UK after a period of non-tax residence is not for the faint hearted.
7 December 2023
New R&D scheme misses the point premium
Card image Justine Dignam
The latest R&D reforms were said to simplify the tax regime and encourage business investment. The reality though is more complexity, writes Justine Dignam (Markel Tax).
6 December 2023
Capital allowances: a question of design? premium
Card image Paul Farey
Paul Farey (AECOM) considers the impact of the Upper Tribunal’s ruling in the Gunfleet Sands case.
6 December 2023
How to handle transfer pricing discovery assessments premium
Card image Joel Cooper
Card image Paula Ruffell
Joel Cooper and Paula Ruffell (EY) outline the steps to consider if a ‘protective’ discovery assessment is issued for a transfer pricing matter.
6 December 2023
The illusion of choice: the CIS in the DRC premium
Card image Chris Nyland
Embedding the construction industry scheme into the VAT domestic reverse charge wasn’t a wise move, writes Chris Nyland (Scammell & Nyland).
6 December 2023
Single supply and VAT exemption for financial services: insights from JPMorgan premium
Card image Anastasia Nourescu
Card image Naima Khalid
Naima Khalid (EY) and Anastasia Nourescu (Stewarts) consider the impact of the recent decision in JPMorgan.
6 December 2023
Certainty vs deterrence: the Supreme Court’s approach to anti-avoidance legislation in Fisher premium
Card image Ben Elliott
The Supreme Court has effectively left it open to future courts to counteract artificial avoidance, writes Ben Elliott (Pump Court Tax Chambers).
30 November 2023
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