ANALYSIS

Cutting edge analysis on tax issues.

The Treasury expects a healthy rate of return for its investment in tackling fraud and non-compliance by wealthy individuals.

Jonathan Hickman

Little good news but not as bad as feared.

Rebecca Benneyworth

Not quite as bad as I thought!

Elizabeth Bradley

A long stamp duty holiday, no online sales tax and some relief for business rates.

Jenny Tragner

The chancellor announced a rebalancing of the rates for R&D tax relief in an effort to ensure that taxpayer support is as effective as possible - but small, loss-making businesses will be hit hard.

Dominic Lawrance

The dog that didn't bark.

Chancellor Jeremy Hunt delivered his Autumn Statement on 17 November 2022, setting out proposals to address a £55bn gap in the UK’s finances, with half of that amount being raised through increased taxation.

Ross Birkbeck

Can arrangements designed to reduce a business’s tax bill still be wholly and exclusively for the purposes of its trade? HMRC seems not to think so, writes Ross Birkbeck (Old Square Tax Chambers).

Matthew Durward-Thomas

Serena Lee

The QAHC regime seems a shinier, more flexible, version of the UK’s securitisation company regime. Serena Lee and Matthew Durward-Thomas (Akin Gump) consider how the two regimes interact.

Laura Frenck

Lorna McCaa

Tax implications for sellers will often influence the optimum time to sell a company. Lorna McCaa and Laura Frenck (Dentons) address the main tax implications for UK corporate sellers and the related timing considerations.

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