ANALYSIS

Cutting edge analysis on tax issues.

Nick Evans

Kate Alexander and Nick Evans (Baker McKenzie) review the newly published Uncertain Tax Treatments by Large Businesses Manual.

Sarah Bond

Sarah Bond (Freshfields Bruckhaus Deringer) examines the Upper Tribunal decision that represents what is likely to be the first major instalment in a series of cases on the VAT grouping of offshore service companies.

Sam Inkersole

DeFi is encouraging lending and borrowing in the crypto world. Sam Inkersole (BKL) reviews the updates to HMRC’s Cryptoassets Manual.

Paul Aplin OBE

Paul Aplin OBE looks at how the digital interface between taxpayer and tax authority is changing.

David Gauke

Fiscal conservative first, low tax Tory second? Former Treasury minister David Gauke casts a critical eye on Rishi Sunak.

Sam Mitha CBE

Sunak has some way to go if he is to join Lawson in the pantheon of chancellors, writes Sam Mitha CBE (former HMRC policy adviser).

Mukul Chawla QC

Chris Ormond

The government is expediting legislation on a register of overseas entities that own UK property, write Mukul Chawla QC and Chris Ormond (Bryan Cave Leighton Paisner).

Ugo Onwumelu

Charlotte Sallabank

Charlotte Sallabank and Ugo Onwumelu (Katten Muchin Rosenman) explain key features of the new tax and how it will apply to businesses.

Zoe Andrews

Mike Lane

The Upper Tribunal decision in Royal Bank of Canada and the government’s response to the review of the UK funds regime are among the recent developments reviewed by Mike Lane and Zoe Andrews (Slaughter and May).