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ANALYSIS

Cutting edge analysis on tax issues.

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
ATAD 3: what are the consequences of being a shell? starpremium
Card image Ashley Greenbank
Card image Sarah Ling
Ashley Greenbank and Sarah Ling (Macfarlanes) examine what the tax consequences of ATAD 3 will be in practice for four structures involving EU shell companies.
18 May 2022
Private client review for May 2022 premium
Card image Edward Reed
Card image Thomas Schlee
Two recent case decisions highlighting the importance of process and accurate drafting are among the recent developments reviewed by Edward Reed and Thomas Schlee (Macfarlanes).
18 May 2022
Ask an expert: VAT on remedial cladding works premium
Card image Philip Alfandry
Philip Alfandary (Memery Crystal) answers a question on the applicability of zero rating the VAT for cladding work on a care home.
16 May 2022
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
HMRC v C Brzezicki
25 March 2026
J Hosking v HMRC
25 March 2026
IN BRIEFRSS Read all
Provisions
11 March 2026 / Peter Vaines
MOST READ Read all
J Hosking v HMRC
25 March 2026
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