ANALYSIS

Cutting edge analysis on tax issues.

Clare Wilson

Edward Reed

Edward Reed and Clare Wilson (Macfarlanes) review the latest cases on EIS, BPR, reasonable excuse, and the principles of open justice and privacy.

Fabian Barth

Fabian Barth (Alvarez & Marsal) challenges HMRC’s view that direct effect ceased to exist in VAT from 1 January 2024.

Simon Wood

HMRC are clearly not happy with the standard of analysis and documentation that they are currently seeing, writes Simon Wood (BDO).

Jonathan Riley

Raising professional standards isn’t just an issue for advisers. Jonathan Riley (PKF Francis Clark) discusses the challenges facing HMRC.

Sophie Rhind

Victoria Braid

Mainpay should end any suggestion by HMRC that they can score a ‘knockout’ by identifying an area of carelessness, write Sophie Rhind and Victoria Braid (Macfarlanes).

Rebekka Sandwell

Colin Askew

Rebekka Sandwell and Colin Askew (Eversheds Sutherland) consider the use of ‘conditional contracts’ in order to benefit from pre-Budget CGT rates.

Zoe Andrews

Mike Lane

The latest developments that matter, reviewed by Mike Lane and Zoe Andrews (Slaughter and May).

Harry Smith

Adam Craggs

There has been a steady rise in disputes concerning IHT and SDLT, report Adam Craggs and Harry Smith (RPC).

Georgia Hicks

Georgia Hicks (Devereux Chambers) unpacks the Supreme Court decision, considers the state of the employment status test, and gives guidance for taxpayers.

Jo Crookshank

Gary Barnett

This month’s review by Jo Crookshank and Gary Barnett (Simmons & Simmons) covers cases concerning payments to acquire ‘credits’, VAT groups and pension funds.

Go to page of 453