ANALYSIS

Cutting edge analysis on tax issues.

Penny Cogher

By ending the preferential treatment of discretionary pension schemes, the new rules aim to create parity across the public and private sectors, though at the cost of increased complexity for bereaved families and personal representatives.

Helen McGhee

Tweaks rather than reversals.

Jeremy Mindell

Ongoing speculation over tax changes presents significant challenges for delivering reliable advice, writes Jeremy Mindell (Primondell).

Ross McGregor

Hannah Manning

In the first of two articles examining the close companies rules, Hannah Manning and Ross McGregor (Travers Smith) explain why it should not be assumed that a company is not close without looking carefully at the relevant legislation.

Frankie Beetham

Ceinwen Rees

The newly reformed tax on carried interest will subject carried interest to the payments on account regime. Ceinwen Rees and Frankie Beetham (Kirkland & Ellis) set out some of the key practical considerations.

Matthew Greene

Guy Bud

Matthew Greene and Guy Bud (Stewarts) examine a recent tribunal decision which stresses the need for accountability and transparency from HMRC when issuing determinations.

Sophie Dworetzsky

This month’s update, by Sophie Dworetzsky (Charles Russell Speechlys).

Fabian Barth

Fabian Barth (Alvarez & Marsal) examines the distinction between when an assessment is ‘made’ and ‘notified’.

Richard Doran

John Hayton

Principled positions often adopted by HMRC can have the practical effect of avoiding or otherwise delaying judicial scrutiny of their decision-making process, write Richard Doran and John Hayton (Joseph Hage Aaronson & Bremen).

Chris Sanger

At first glance, the Government’s revised approach to tax policy making retains much of the existing framework. There is, however, a significant change on the commitment to consultation, writes Chris Sanger (EY).

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