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ANALYSIS

Cutting edge analysis on tax issues.

Victory – but at what cost? premium
Card image Harry Smith
Card image Adam Craggs
From a review of recent costs decisions, it is difficult to escape the conclusion that the FTT can be guilty of inconsistency and results-led reasoning when exercising its jurisdiction in relation to costs orders, write Adam Craggs and Harry Smith (RPC). 
18 January 2023
Private client review for January 2023 premium
Card image Edward Reed
Card image Andy Carruthers
A couple of taxpayer victories concerning the income tax treatment of dividends are among the developments reviewed by Edward Reed and Andy Carruthers (Macfarlanes).
18 January 2023
Deciphering the leaseholder: beating HMRC’s odd habit premium
Card image Chris Nyland
HMRC has extended its losing streak against law firms that take leases through a subsidiary company. Chris Nyland (Scammell & Nyland) explores why HMRC keeps attacking the same structure, and how better to ensure that it doesn’t win.
18 January 2023
Tax and the City review for January 2023 premium
Card image Zoe Andrews
Card image Mike Lane
This month’s round-up, by Mike Lane and Zoe Andrews (Slaughter and May).
11 January 2023
The Scottish Budget 2023/24
Card image Alan Barr
Card image Isobel d'Inverno

The stability of the Scottish Budget appearing in its ‘normal’ timeslot was balanced by some fairly radical departures from UK tax policy, write Isobel d’Inverno and Alan Barr (Brodies). 

11 January 2023
Consultation on the VAT treatment of fund management services premium
Card image Ian Zeider
Card image Emily Clark
Emily Clark and Ian Zeider (Travers Smith) analyse the government’s recently published consultation.
6 January 2023
What to expect in tax in 2023 premium
Experts at Macfarlanes provide their opinions on the coming year.
5 January 2023
What to expect in tax in 2023 premium
Card image Rhiannon Kinghall Were
Card image Lucy Urwin
2022 was a bumpy ride.
5 January 2023
What to expect in tax in 2023: corporate and international perspective premium
Card image Ashley Greenbank
Brexit and BEPS will continue to dominate the corporate agenda in 2023.
5 January 2023
What to expect in tax in 2023: the political perspective premium
Card image David Gauke
The government faces the trickiest of balancing acts.
5 January 2023
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
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
J Hosking v HMRC
25 March 2026
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