ANALYSIS

Cutting edge analysis on tax issues.

Alan Barr

Isobel d’Inverno and Alan Barr (Brodies) review the Scottish Budget, including the new Scotland’s tax strategy publication which contains a wide range of substantive possibilities for change.

Anthony Inglese

Malcolm Gammie CBE KC

Malcolm Gammie CBE KC (One Essex Court) is a widely respected silk with extensive experience in tax litigation and advisory work, having represented both HMRC and taxpayers in a number of high-profile tax cases. He talks to Anthony Inglese about life at the Tax Bar and beyond.

Stuart Maggs

The proposed IHT reforms seem to attack the farmers they should protect and protect the people they should tax, writes Stuart Maggs (Howes Percival).

May Smith

Emily Szasz

May Smith and Emily Szasz (Freshfields) examine some of the key tax considerations that arise in relation to the transfer of assets into a continuation fund.

Nisus Larsen

Claire Murray

The UK is likely to become more attractive in the short term for overseas employees but less attractive in the medium to long term, Claire Murray and Nisus Larsen (Alvarez & Marsal) explain.

Akash Mehta

Jenny Doak

Jenny Doak and Akash Mehta (Weil, Gotshal & Manges) discuss some key considerations for M&A transactions.

Shayaan Zaraq Bari

Nicholas Gardner

Shayaan Zaraq Bari and Nicholas Gardner (Ashurst) explain how combining W&I insurance with other tools may help bridge any gaps in tax risk coverage and maximise protection for buyers.

Gary Barnett

In this month’s review, Gary Barnett (Simmons & Simmons) reviews the agreement on ViDA, the consultation responses on CBAM in the UK and the impact of an Upper Tribunal decision on supplies by public bodies.

Robert Waterson

Rebekka Sandwell

Recent cases suggest a worrying trend towards HMRC adopting a more combative approach to judicial review proceedings, write Robert Waterson and Rebekka Sandwell (Eversheds Sutherland).

Sam Wardleworth

Steven Porter

The Supreme Court’s conclusion on the construction of CAA 2001 s 298 is key to how all other taxpayers with Enterprise Zone allowances appeals will now proceed, write Steven Porter and Sam Wardleworth (Pinsent Masons).

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