ANALYSIS

Cutting edge analysis on tax issues.

John Tolman

Emily Szasz

Emily Szasz and John Tolman (Freshfields Bruckhaus Deringer) examine the proposals for a new UK stamp tax on securities regime.

Ashley Greenbank

Rhiannon Kinghall Were

While a coordinated roll-out of rules was once an aspiration, the reality is anything but, explain Ashley Greenbank and Rhiannon Kinghall Were (Macfarlanes).

Linus Ostberg

Eli Hillman

Relief for double taxation of carried interest now needs to be found on the other side of the Atlantic. The new accruals regime helps to make this possible, write Eli Hillman and Linus Ostberg (KPMG).

Tim Sarson

Recent developments that matter from around the globe, reported by Tim Sarson (KPMG).

Martin Shah

Martin Shah (Simmons & Simmons) reviews the proposed reserved investor fund regime, while Melville Rodrigues (Apex Group) says why it is needed.

Hiral Bhatt

Hiral Bhatt (Alvarez & Marsal) examines how the new levy will work and uncovers some uncertainties yet to be resolved.

David Haworth

Alex Cheetham

HMRC has released a second consultation on the taxation of decentralised finance cryptoasset lending and staking transactions. David Haworth and Alex Cheetham (Freshfields Bruckhaus Deringer) review the proposals.

Sharon Baynham

Sharon Baynham (KPMG) explains how the new reporting rules differ from DAC 6 and what action tax professionals should be taking.

Edward Reed

Tristan Honeyborne

The burden of proof as regards the taxpayer behaviour, late appeals and cautionary tales for IHT planning are among the topics featuring in this month’s review by Edward Reed and Tristan Honeyborne (Macfarlanes).

Anthony Inglese

Anthony Inglese (former general counsel to HMRC) talks to Judge Sinfield, president of the FTT Tax Chamber, about his career and current work priorities.

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