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ANALYSIS

Cutting edge analysis on tax issues.

EIS, VCTs and the Windsor Framework premium
Card image 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). 
30 March 2023
The Windsor Framework and tax: same building, but a major renovation premium
Card image 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.
30 March 2023
Reflections on the state of tax today
Card image 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. 
30 March 2023
Penalty appeals: shedding light on abuse of process premium
Card image 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). 
30 March 2023
Preparing for corporation tax in the UAE: an in-house perspective premium
Card image 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. 
30 March 2023
International review for March 2023 premium
Card image Tim Sarson
Recent developments that matter from around the globe, reported by Tim Sarson (KPMG).
30 March 2023
Potholes in the road for business taxation premium
Card image 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.
22 March 2023
Pillar Two and the GloBE rules premium
Card image Naomi Lawton James Burton Ellen Birkemeyer Mitchell Fraser
James Burton, Ellen Birkemeyer, Naomi Lawton and Mitchell Fraser (Allen & Overy) provide a 20 questions guide.
22 March 2023
VAT grouping: Norddeutsche, Finanzamt T and Prudential premium
Card image Zizhen Yang
Barrister Zizhen Yang (Pump Court Tax Chambers) examines three recent decisions in the area of VAT groups.
22 March 2023
ChatGPT: crossing the Rubicon? starpremium
Card image Paul Aplin OBE
Paul Aplin OBE (former ICAEW president) discusses the new world of conversational artificial intelligence and its potential impact on the profession.
22 March 2023
EDITOR'S PICKstar
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HMRC v C Brzezicki
25 March 2026
J Hosking v HMRC
25 March 2026
IN BRIEFRSS Read all
Provisions
11 March 2026 / Peter Vaines
MOST READ Read all
Consultation tracker
26 March 2026
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