ANALYSIS

Cutting edge analysis on tax issues.

Gary Barnett

Karen Bannister and Gary Barnett (Simmons & Simmons) review recent decisions on VAT exemptions for securitisation vehicles and in-game currencies, the treatment of loyalty points, and the reduced rate for public EV charging.

Abigail McGregor

Jake Landman

Jake Landman and Abigail McGregor (Pinsent Masons) revisit the discretionary regime allowing HMRC to suspend penalties for careless inaccuracies, in light of recent Upper Tribunal guidance.

Chris Campbell

As Scotland diverges from UK tax rates, Chris Campbell (ATT) explains the importance of correctly identifying Scottish taxpayers.

Sir Sajid Javid

Anthony Inglese

Former Chancellor Sir Sajid Javid talks to Anthony Inglese CB about his journey from a childhood above the family shop to high office, and the realities of tax policy in government.

Tim Sarson

Once again, the US dominates the international tax news cycle, reports Tim Sarson (KPMG).

Nick Thornton

Is the UK’s domestic Permanent Establishment definition reform fair, simple and supportive of growth, or is it, in reality, yet further complexity, asks Nick Thornton (Fried Frank).

Karmjit Mader

Vicky Topps

HMRC’s increasing focus on upstream compliance and a more data-led, riskbased approach marks a clear shift away from the traditional enquiry cycle, as Vicky Topps and Karmjit Mader (KPMG) explain.

Paul Farey

Paul Farey (AECOM) reviews the new rules and HMRC’s guidance.

Sophie Dworetzsky

From AI in court to IHT and judicial review, Sophie Dworetzsky (Lombard Odier) reviews the latest developments.

Henry Bennett-Gough

Henry Bennett-Gough (Simmons & Simmons) examines the Upper Tribunal’s decision in Boston Consulting Group and its implications for mixed member LLP structures.

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