ANALYSIS

Cutting edge analysis on tax issues.

Michael Ridsdale and Gemma Williams (Wedlake Bell) illustrate how to ensure certainty of tax treatment on the structuring of a residential property development.

Sam Glover

Ben Elliott

Ben Elliott and Sam Glover (Pump Court Tax Chambers) review recent cases clarifying when taxpayers have a legitimate expectation in the context of VAT.

Gary Barnett

Joao Martinho

Joao Martinho and Gary Barnett (Simmons & Simmons) review the latest VAT developments that matter.

Graham Richter

Graham Richter (EY) argues that GenAI is the future for tax functions – and it is a future with a human at the centre.

Elsa Littlewood

Chris Holmes

Chris Holmes and Elsa Littlewood (BDO) examine the overhaul of the pensions tax rules in the Finance Bill.

David Haworth

David Haughey

David Haworth and David Haughey (Freshfields Bruckhaus Deringer) review the implications of the FTT’s decision for those advising on partnership equity/incentivisation arrangements or on mixed member partnership arrangements.

Hugh Gunson

Hugh Gunson (Charles Russell Speechlys) examines when it is possible to obtain privacy and/or anonymity orders in tax tribunal proceedings in light of a recent Upper Tribunal decision.

Meenakshi Iyer

Joel Kara

Meenakshi Iyer and Joel Kara (BDO) review the outcome of the consultation on reforms to the UK’s transfer pricing, permanent establishments and diverted profits tax rules.