ANALYSIS

Cutting edge analysis on tax issues.

A guide to the new VAT penalty regimes, by Tolley Guidance.

Brexit, Jaffa cakes, abuse... Etienne Wong (Old Square Tax Chambers) considers flotsam and jetsam in VAT as we celebrate the tax’s fiftieth birthday.

A detailed guide to the key anti-avoidance rules, by LexisNexis®PSL Tax, with additional practitioner comment from Adam Blakemore and Catherine Richardson of Cadwalader, Wickersham & Taft and Kitty Swanson and Matthew Mortimer of Mayer Brown.

Andrew Harper

The UK will still require the consent of the EU to enhance the EIS and VCT regimes or to extend their duration beyond April 2025, writes Andrew Harper (2 New Street Chambers).

George Peretz KC

There is no doubt that the current UK government has achieved real changes to the Protocol that will reduce a number of the tax and customs issues, as George Peretz KC (Monckton Chambers) explains.

Robert Maas

A longer tax code and a more punitive tax authority. On his retirement after working in tax for almost 60 years, Robert Maas (formerly Carter Backer Winter) reflects on the evolution of the UK tax landscape.

Anastasia Nourescu

HMRC appears to view many penalty appeals as a ‘second bite of the cherry’, even where the tribunal has not considered the earlier decision, writes Anastasia Nourescu (Stewarts).

Raj Singh Bal

The new UAE corporate tax regime is an opportunity for heads of tax of affected groups to bring tax to the boardroom agenda. Raj Singh Bal (Aramex) sets out the key considerations.

Tim Sarson

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

Tim Sarson

Tim Sarson (KPMG) identifies three areas where the Budget leaves the tax system incomplete to the extent that it may undermine the government’s core policy priorities.

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