ANALYSIS

Cutting edge analysis on tax issues.

Disputes over partnerships, goodwill, distributions and VAT were among some of this year’s key points of interest for SMEs, writes David Whiscombe (BKL).

Laura Poots

Laura Poots (Pump Court Tax Chambers) shares some tips for minimising last minute procedural issues and also reports some positive developments in diversity at the Bar.

Constantine Christofi

The Supreme Court does strive to find a workable and straightforward interpretation of the law, writes Constantine Christofi (EY).

Catrin Harrison

Dominic Lawrance

Dominic Lawrance and Catrin Harrison (Charles Russell Speechlys) give a festive appraisal of the key case decisions in 2023 affecting private clients.

Jason Collins

Ravi Ahlawat

Have HMRC been pushing their interpretation of tax legislation too far? Jason Collins and Ravikaran Ahlawat (DLA Piper) look at lessons from some of this year’s key judgments.

Philippe Gamito

Not only did VAT celebrate its 50th birthday but 2023 was characterised by some dramatic decisions by UK courts, writes Philippe Gamito (Baker McKenzie).

Jemma Dick

2023 may have lacked the drama of 2022, but Jemma Dick reckons we deserved a quiet-ish year ahead of the fun and games of the general election in 2024.

Anthony Inglese

Dame Sarah Falk talks to Anthony Inglese CB about her progression from life as a tax practitioner to becoming a senior member of the judiciary.

Claire Weeks

Clare Maurice

Claire Weeks and Clare Maurice (Maurice Turnor Gardner) explain why returning to the UK after a period of non-tax residence is not for the faint hearted.

Justine Dignam

The latest R&D reforms were said to simplify the tax regime and encourage business investment. The reality though is more complexity, writes Justine Dignam (Markel Tax).

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