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ANALYSIS

Cutting edge analysis on tax issues.

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Bryn Reynolds

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Gary Barnett

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

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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.

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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.

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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).

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Sarah Osprey

While many of the policies announced last Friday sound simple, they are not complexity free, writes Sarah Osprey (Slaughter and May).

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Matthew Radcliffe

Matthew Radcliffe (Charles Russell Speechlys) explains why the not so ‘mini-Budget’ will draw close attention from private clients and intermediaries around the world.

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Jonathan Hickman

There was undoubtedly some good news for business owners, although few specific tax incentives for business owners to invest. Jonathan Hickman (BDO) reports.

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Duncan Weldon

The chancellor’s growth plan is reminiscent of Barber’s ‘dash for growth’ 50 years ago. That does not bode well, warns economist Duncan Weldon.

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EDITOR'S PICK

Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’

Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’

Nick Thornton

Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency

Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency

Hartley Foster

Hotel La Tour: where next for input tax recovery on share disposals?

Hotel La Tour: where next for input tax recovery on share disposals?

Rupert Shiers , Laura Hodgson

Mandatory agent registration: what we know so far

Mandatory agent registration: what we know so far

Jane Mellor

Permanent Establishment reform: what has changed, who is affected and why does it matter?

Permanent Establishment reform: what has changed, who is affected and why does it matter?

Rob Sharpe , Iarlaith McCarthy-Hann

The Pillar Two Side-by-Side package: how UK groups should approach compliance

The Pillar Two Side-by-Side package: how UK groups should approach compliance

Jack Gifford

Share reorganisations: new anti-avoidance rules explained

Share reorganisations: new anti-avoidance rules explained

Peter Morley , Jamie Robson

Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’

Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’

Nick Thornton

Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency

Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency

Hartley Foster

Hotel La Tour: where next for input tax recovery on share disposals?

Hotel La Tour: where next for input tax recovery on share disposals?

Rupert Shiers , Laura Hodgson

Mandatory agent registration: what we know so far

Mandatory agent registration: what we know so far

Jane Mellor

Permanent Establishment reform: what has changed, who is affected and why does it matter?

Permanent Establishment reform: what has changed, who is affected and why does it matter?

Rob Sharpe , Iarlaith McCarthy-Hann

The Pillar Two Side-by-Side package: how UK groups should approach compliance

The Pillar Two Side-by-Side package: how UK groups should approach compliance

Jack Gifford

Share reorganisations: new anti-avoidance rules explained

Share reorganisations: new anti-avoidance rules explained

Peter Morley , Jamie Robson

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