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ANALYSIS

Cutting edge analysis on tax issues.

Barclays’ tech outage: penalties, interest and HMRC’s constitutional boundaries premium
Card image Jessica Kemp
Card image Catherine Hill
The January Barclays tech outage shines a light on the sometimes uncompromising interest and penalty regimes facing taxpayers which, in this context, demand flexibility, write Jessica Kemp and Catherine Hill (White & Case).
5 March 2025
The VAT review for March 2025 premium
Card image Jo Crookshank
Card image Gary Barnett
Jo Crookshank and Gary Barnett (Simmons & Simmons) review two decisions on input VAT recovery on a supply of land and student union catering from a bar, and the consultation on UK e-invoicing.
5 March 2025
Finance Act 2025 coverage
A detailed report of this year’s Finance Act, with additional practitioner comment.
10 April 2025
FA 2025 review: SDLT increases premium
Card image Patrick Cannon
Sections 50 and 51 increase the additional rates of stamp duty land tax for the acquisition of additional dwellings (or first and subsequent dwellings by companies and other non-natural persons) for transactions with an effective date on or after 31...
9 April 2025
Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle starpremium
Card image Gerald Montagu
Gerald Montagu (Gide Loyrette Nouel) examines the First-tier Tribunal decision in Lloyds Asset Leasing Ltd.
26 February 2025
Tax grouping (part II): capital gains groups premium
Card image Maddy Potthast
Card image Gavin Little
Continuing the series of articles on corporate tax issues, Gavin Little and Maddy Potthast (Interpath) explain the rules for capital gains groups and the pitfalls to watch out for in practice.
26 February 2025
Yorkshire Agricultural Society, consistent interpretation and the continued relevance of EU law premium
Card image Edd Thompson
Edd Thompson (Forvis Mazars) explores the Upper Tribunal’s approach to the principle of ‘consistent interpretation’ on the VAT charitable fundraising exemption and considers its potential relevance in the post-Brexit era.
26 February 2025
Judicial review in tax disputes premium
Card image Adam Craggs
Card image Liam McKay
Adam Craggs and Liam McKay (RPC) set out the general principles and the practical aspects of advancing a judicial review claim.
26 February 2025
International review for February 2025 premium
Card image Tim Sarson
This month’s review by Tim Sarson (KPMG) includes insight on the latest developments from the US Administration and the European Community.
26 February 2025
Helping vulnerable individuals: a guide for tax professionals starpremium
Card image Dawn Register
Card image Chris Holmes
How do you spot the signs, and what steps should you take? Chris Holmes and Dawn Register (BDO) provide a practical guide for tax advisers.
20 February 2025
EDITOR'S PICKstar
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WTGIL Ltd v HMRC
23 April 2025
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