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ANALYSIS

Cutting edge analysis on tax issues.

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Zoe Andrews

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Mike Lane

This month’s round-up, by Mike Lane and Zoe Andrews (Slaughter and May).

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Alan Barr

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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).

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Ian Zeider

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Emily Clark

Emily Clark and Ian Zeider (Travers Smith) analyse the government’s recently published consultation.

Experts at Macfarlanes provide their opinions on the coming year.

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Rhiannon Kinghall Were

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Lucy Urwin

2022 was a bumpy ride.

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Ashley Greenbank

Brexit and BEPS will continue to dominate the corporate agenda in 2023.

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David Gauke

The government faces the trickiest of balancing acts.

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Clare Wilson

Expect increased scrutiny from HMRC.

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Chris Mortimer

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Jack Slater

2023 through the VAT lense.

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Philip Swinburn

Plus ça change?

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EDITOR'S PICK

HMRC powers and the taxpayer relationship: when is enough, enough?

HMRC powers and the taxpayer relationship: when is enough, enough?

Chris Sanger , Constantine Christofi , Craig Kirkham-Wilson

Redrawing the line: modernising the taxation of distributions

Redrawing the line: modernising the taxation of distributions

Jill Gatehouse , Emily Szasz , Joe Williams , Tom Gardner

Reckless tax statements: a lower threshold for crime?

Reckless tax statements: a lower threshold for crime?

Adam Craggs , Tom Jenkins

Permanent Establishment exemption: preparing for mandatory application

Permanent Establishment exemption: preparing for mandatory application

Alison Lobb , Lisa Shipley

The 2026 loan charge settlement scheme: the beginning of the end?

The 2026 loan charge settlement scheme: the beginning of the end?

David Pett

The new Securities Transfer Tax: business as usual?

The new Securities Transfer Tax: business as usual?

Georgina West

Responding to Sch 36 notices: a practical guide

Responding to Sch 36 notices: a practical guide

Stephanie Mullins , Richard Jeens

HMRC powers and the taxpayer relationship: when is enough, enough?

HMRC powers and the taxpayer relationship: when is enough, enough?

Chris Sanger , Constantine Christofi

Redrawing the line: modernising the taxation of distributions

Redrawing the line: modernising the taxation of distributions

Jill Gatehouse , Emily Szasz

Reckless tax statements: a lower threshold for crime?

Reckless tax statements: a lower threshold for crime?

Adam Craggs , Tom Jenkins

Permanent Establishment exemption: preparing for mandatory application

Permanent Establishment exemption: preparing for mandatory application

Alison Lobb , Lisa Shipley

The 2026 loan charge settlement scheme: the beginning of the end?

The 2026 loan charge settlement scheme: the beginning of the end?

David Pett

The new Securities Transfer Tax: business as usual?

The new Securities Transfer Tax: business as usual?

Georgina West

Responding to Sch 36 notices: a practical guide

Responding to Sch 36 notices: a practical guide

Stephanie Mullins , Richard Jeens

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