ANALYSIS

Cutting edge analysis on tax issues.

A concise guide to this year’s Finance Act, with practitioner comment on some of the key measures.

Tolley Guidance report on the income tax basis period system for unincorporated businesses.

A Tolley Guidance report on the operation of this new reporting regime.

Naomi Lawton James Burton Sorsha Reilly

James Burton, Naomi Lawton & Sorsha Reilly (Allen & Overy) provide a practical Q&A on the workings of the new regime that is designed to offer significant benefits to attract a wide range of investors and holding structures.

Karen Killington

Karen Killington (KPMG) considers the impact of a recent case where the CJEU held that a subsidiary was not a fixed establishment.

Paul Aplin OBE

Former ICAEW president Paul Aplin OBE discusses the changing digital interface between taxpayer and tax authority.

Tom Wallace

Thomas Wallace (WTT Consulting) explains what advisers need to do to take advantage of the variety of tax treatments that are on offer.

Angela Savin

Michael Brady

Angela Savin and Michael Brady (KPMG Law) review the impact of a recent Supreme Court ruling.

Tim Sarson

BEPS 2.0 and the US FY 2023 Budget are among the recent developments examined by Tim Sarson (KPMG).

Richard Doran

Davinder Sahota

A decision of the Upper Tribunal illustrates the difficulties of applying CJEU case law for disputes over pre-Brexit breaches of EU law, write Richard Doran and Davinder Sahota (EY).

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