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ANALYSIS

Cutting edge analysis on tax issues.

The VAT review for June 2022 premium
Card image Gary Barnett
This month’s review by Gary Barnett (Simmons & Simmons) covers an important advocate general’s opinion.
8 June 2022
Tax and the City review for June 2022 premium
Card image Zoe Andrews
Card image Mike Lane
The latest developments that matter, reviewed by Mike Lane and Zoe Andrews (Slaughter and May).
8 June 2022
Mainly ignored? The main purpose test for SDLT group relief premium
Card image Helen Coward
Helen Coward (Charles Russell Speechlys) examines the decision in The Tower One St George Wharf Ltd concerning the SDLT group relief anti-avoidance rule.
8 June 2022
Long live the Queen: tax practice at the start of her reign star
Card image Graham Aaronson QC

The Queen acceded to the throne in 1952, the year when the Income Tax Act 1952 was enacted. How different was the tax code, tax textbooks and tax judges then compared to now?

1 June 2022
Events, dear boy: tax and the economy during the Queen’s reign
Card image David Smith Economics expert
David Smith looks back at challenges facing Her Majesty's chancellors.
1 June 2022
The impact of war in Ukraine and Russian sanctions: a UK tax adviser’s guide premium
Card image David Whittaker
David Whittaker (Mishcon de Reya) provides a guide for the UK tax adviser to help them navigate this new complex landscape.
31 May 2022
The Court of Appeal’s guidance on IR35 employment status starpremium
Card image Georgia Hicks
Georgia Hicks (Devereux Chambers) examines two cases which seek to give authoritative guidance on the application of the Ready Mixed Concrete and business on own account tests.
26 May 2022
JTI Acquisition: the FTT casts a wide net on unallowable purpose starpremium
Card image Oliver Marre
Oliver Marre (5 Stone Buildings) examines a First-tier Tribunal decision that is important for anyone considering inter-group loan structuring.
25 May 2022
Capital allowances reform: assessing the options to encourage greater private sector investment premium
Card image Suzanne Alcock
Suzanne Alcock (FTI Consulting) assesses the various options intended to redress the current low levels of capital investment. 
25 May 2022
International review for May 2022 premium
Card image Tim Sarson
The latest on BEPS, tax transparency and transfer pricing, reviewed by Tim Sarson (KPMG). 
25 May 2022
EDITOR'S PICKstar
NEWSRSS Read all
Finance Bill round-up
4 February 2026
CASESRSS Read all
FS Commercial Ltd v HMRC
4 February 2026
P Kearney v HMRC
4 February 2026
Mark Glenn Ltd v HMRC
4 February 2026
J Hall v HMRC
4 February 2026
IN BRIEFRSS Read all
Revenue fraud
14 January 2026 / Jonathan Fisher KC
Value on death: IHT
14 January 2026 / Peter Vaines
MOST READ Read all
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