ANALYSIS

Cutting edge analysis on tax issues.

Naomi Lawton James Burton Ellen Birkemeyer Mitchell Fraser

James Burton, Ellen Birkemeyer, Naomi Lawton and Mitchell Fraser (Allen & Overy) provide a 20 questions guide.

Zizhen Yang

Barrister Zizhen Yang (Pump Court Tax Chambers) examines three recent decisions in the area of VAT groups.

Paul Aplin OBE

Paul Aplin OBE (former ICAEW president) discusses the new world of conversational artificial intelligence and its potential impact on the profession.

Hriday Munim

Edward Reed

Two victories for HMRC over claims for SDLT relief and another couple of wins in relation to discovery assessments, are among the developments reviewed by Edward Reed and Hriday Munim (Macfarlanes).

Full coverage of the March 2023 Budget.

Chris Sanger

Having done his tax raising (stealthily) at the Autumn Statement, the chancellor’s Spring Budget was a bare bones affair, writes Chris Sanger (EY).

A detailed report by Tolley and LexisNexis®PSL Tax with additional practitioner comment.

Eloise Walker

As contract terminations proliferate in uncertain economic times, Eloise Walker (Pinsent Masons) looks at the tax issues arising from terminating an acquisition before it completes.

David Whiscombe

Can it really be right that the taxability (or not) of a receipt can be determined by the partnership, with the recipient partner having no right to object? David Whiscombe (David Whiscombe LLP) discusses a tribunal decision that considered for the first time the scope of TMA 1970 s 12ABZB.