ANALYSIS

Cutting edge analysis on tax issues.

David Wright

ATED is an unconventional and surprisingly complicated tax. David Wright (ATT) recaps the basics and looks at the available reliefs.

Zoe Andrews

Mike Lane

Mike Lane and Zoe Andrews (Slaughter and May) examine the impact of the Autumn Budget and some recent tribunal decisions on the financial sector.

David Haworth

Rose Swaffield

Financial institution notices represent a greater power for HMRC, but this does not mean that tax managers’ hands are tied, write David Haworth and Rose Swaffield (Freshfields).

Siobhan Gillespie

George Gillham

George Gillham and Siobhan Gillespie (Fieldfisher) assess HMRC’s track record.

Helen McGhee

Lynnette Bober

Helen McGhee and Lynnette Bober (Joseph Hage Aaronson) provide an overview of the new rules and highlight some key points to watch.

Michael Thomas KC

Diversifying ownership will become an increasingly important strategy in light of the new restrictions to APR and BPR, writes Michael Thomas KC (Pump Court Tax Chambers).

Elena Rowlands Ian Zeider Tom Margesson

Elena Rowlands, Tom Margesson and Ian Zeider (Travers Smith) consider the impact on the private capital sector, focusing on the changes announced to the taxation of carried interest.

Adam Craggs

Liam McKay

We are likely to see a consistent increase in the use of mediation in tax disputes. Adam Craggs and Liam McKay (RPC) explain when and how it is in the taxpayer’s interests.

Jo Crookshank

Gary Barnett

HMRC have set out their expectations for taxpayer VAT compliance processes and procedures. This and other recent developments in VAT are examined by Jo Crookshank and Gary Barnett (Simmons & Simmons).

Full coverage of the Autumn 2024 Budget.

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