ANALYSIS

Cutting edge analysis on tax issues.

Jason Collins Stuart Walsh Clara Boyd

Jason Collins, Stuart Walsh and Clara Boyd (DLA Piper) look back at some of the key themes that emerged in the relationship between taxpayer and HMRC.

Ross Robertson

Robert O'Hare

Ross Robertson and Robert O’Hare (BDO) report on the progress with international tax reform, including a recent breakthrough on Pillar Two.

Andrew Constable

SMEs have had to keep on top of various changes in tax rates and thresholds during the year, writes Andrew Constable (Moore Kingston Smith).

Etienne Wong

Looking back, nothing dramatic seems to have happened in the VAT world – or perhaps it did, writes Etienne Wong (Old Square Tax Chambers).

Jemma Dick

Not much happened in 2022, so please do be patient as author Jemma Dick (Clifford Chance) cobbles something together.

Michael Conlon KC

As the festive season approaches, what do tax judges dream about in the wee small hours, asks Michael Conlon KC.

Colin Hailey

The R&D tax credit changes announced in the Autumn Statement 2022 have simply not been thought through, and UK companies in the biotechnology and tech sectors are not happy.

Craig Kirkham-Wilson

The APPG on responsible tax proposes criminally prosecuting tax advisers for avoidance planning. Craig Kirkham-Wilson (Simmons & Simmons) explains why the report is based on some misguided assumptions.

Benjamin Wonnacott

The Court of Appeal has found decisively for HMRC in Centrica Overseas Holdings Ltd on the basis of the statutory disallowance for management expenses of a capital nature. Benjamin Wonnacott (Ropes & Gray) reviews the judgment and its implications.

James Quarmby

The CJEU’s decision has reminded us that privacy rights cannot be ignored, no matter how worthy the aims of the transparency movement, writes James Quarmby (Stephenson Harwood).

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