ANALYSIS

Cutting edge analysis on tax issues.

A step-by-step guide for advisers, by Tolley®Guidance.

Donald L. Korb and Andrew Solomon (Sullivan & Cromwell) review the US legislation designed to support climate and health care initiatives, which contains three significant tax-raising provisions.

Oliver Marre

Oliver Marre (5 Stone Buildings) examines the FTT’s landmark decision that provides the first judicial treatment of some fundamental questions on the remittance basis code.

Bryn Reynolds

Gary Barnett

Gary Barnett and Bryn Reynolds (Simmons & Simmons) cover the latest domestic and EU developments.

Jitendra Patel

Jitendra Patel (BDO) provides a guide to the salaried members rules that were introduced in 2014 to deal with ‘disguised employment’ of members of limited liability partnerships.

Tim Sarson

Tim Sarson (KPMG) reviews the international landscape, including renewed impetus to implement Pillar Two and the latest US tax developments.

The expected ‘mini-budget’ was not as expected. How did tax professionals react?

A detailed guide to all the tax announcements, reported by Tolley and LexisNexis®PSL Tax, with additional practitioner comment.

Chris Sanger

It’s tempting to look at this ‘Budget’ as just a collection of giveaways and fulfilled promises that were made on the hustings trail. But there was more to it than that, writes Chris Sanger (EY).