ANALYSIS

Cutting edge analysis on tax issues.

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.

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).

Sarah Osprey

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

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.

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.

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.

Julie Butler

Fred Butler

Julie Butler and Fred Butler (Butler & Co Alresford) examine an FTT case that denied a deduction for legal expenditure incurred defending rights to a number of assets ‘collectively’ when one of those assets was sold separately.

Moniza Syeda

The OTS is conducting a review on the emerging trends and tax implications of hybrid and distance working. Moniza Syeda (Tolley) asks whether it is time for the introduction of a commuting allowance in the UK, and she considers what can be learned from elsewhere in Europe.

Paul Sutton

The Upper Tribunal’s decision on the transfer pricing aspects of the BlackRock case is an overly restrictive interpretation of the law, writes Paul Sutton (LCN Legal).

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