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ANALYSIS

Cutting edge analysis on tax issues.

International review for June 2023 premium
Card image Tim Sarson
Pillar Two is gathering further momentum with announcements this month from nine territories, reports Tim Sarson (KPMG).
28 June 2023
Making Tax Digital: lessons from the NAO report starpremium
Card image Paul Aplin OBE
Hindsight is a wonderful thing but where MTD is concerned, it is not too late to learn from what the recent NAO report reveals, writes Paul Aplin OBE.
21 June 2023
Withholding tax: Hargreave-ances premium
Card image Deepesh Upadhyay
Card image Sean Wright
Deepesh Upadhyay and Sean Wright (Eversheds Sutherland) review the Upper Tribunal’s decision in Hargreaves which considers withholding tax and interest payments.
21 June 2023
Bhaur: mistake cannot unwind artificial avoidance scheme premium
Card image Michael Avient
The Court of Appeal judgment in Bhaur provides a salutary lesson to those considering artificial tax avoidance schemes, writes Michael Avient (Temple Tax Chambers).
21 June 2023
What happens at a tribunal hearing? starpremium
Card image Anne Redston
Who sits where? What should you ask witnesses? When should you interrupt? Barrister Anne Redston provides a beginner’s guide to representing taxpayers at the tribunal.
21 June 2023
Schedule 36: a stitch in time starpremium
Card image Keith Gordon
There is nothing wrong with taxpayers insisting on their legal rights when faced with an HMRC information notice, writes barrister Keith Gordon (Temple Tax Chambers). 
15 June 2023
The umbrella company consultation: tackling non-compliance premium
Card image Rebecca Seeley Harris
Rebecca Seeley Harris (Re Legal Consulting) has been campaigning for the regulation of the umbrella company industry and the protection of the worker, under the #FairUmbrella campaign since 2021. Here, she reviews the options for policy change set out in the recent umbrella company consultation.
15 June 2023
Private client review for June 2023 premium
Card image Edward Reed
Card image Andrew Crozier
Recent cases on information notices, penalties, and what is and is not a ‘mistake’ are reviewed by Edward Reed and Andrew Crozier (Macfarlanes).
15 June 2023
International aspects of demergers premium
Card image Chris Holmes
Card image Ross Robertson
Chris Holmes and Ross Robertson (BDO) explain how international aspects can complicate demergers and what tax issues to look out for. 
15 June 2023
The smoke and mirrors of tax avoidance premium
Card image Tom Wallace
It is important to look at any tax planning arrangement in the round and not simply the marketing material, Tom Wallace (WTT Consulting) explains.
14 June 2023
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
J Boulting v HMRC
5 November 2025
HMRC v Ducas Ltd
5 November 2025
IN BRIEFRSS Read all
Exclusive purposes
5 November 2025 / Peter Vaines
MOST READ Read all
Tyler Security Ltd v HMRC
29 October 2025
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