ANALYSIS

Cutting edge analysis on tax issues.

Edward Hayes

Edward Hayes (Burges Salmon) explains what settlors and trustees should be doing now in light of the Spring Budget announcements.

Paul Aplin OBE

The changes envisaged by the consultation on raising tax standards would fundamentally change the landscape of the tax advice market, writes former ICAEW President Paul Aplin OBE.

Zoe Andrews

Mike Lane

Keighley on the loan relationship rules, Clipperton on purposive construction and the introduction of the Reserved Investor Fund are among the developments examined by Mike Lane and Zoe Andrews (Slaughter and May).

Full coverage of the Spring Budget.

A detailed report by Lexis®+ UK Tax.

Chris Sanger

This Parliament’s last Spring Budget delivered on a number of political objectives, as well as setting the scene for the future, writes Chris Sanger (EY).

Jeremy Woolf

Jeremy Woolf (Pump Court Tax Chambers) answers questions on the continuing relevance of EU law on VAT interpretation after Brexit.

Rebecca Porter

The sky’s the limit for changes to UK VAT since Brexit broke the EU VAT shackles, writes Rebecca Porter (The VAT Team). Are radical changes needed?

Robert Plumbly

Non-VAT practitioners should have some VAT knowledge. Robert Plumbly (PEM) identifies some things non-VAT practitioners ought to know.

Joshua Stevens

Brigitte Potts

Brigitte Potts (Evelyn Partners) and Joshua Stevens (Pump Court Tax Chambers) consider the VAT implications of credits or biodiversity units in tackling climate change.

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