ANALYSIS

Cutting edge analysis on tax issues.

Chris Sanger

Temporary relief funded by familiar tax rises and accelerated payments gave this Budget a distinctly Gordon Brown feel, writes Chris Sanger (EY).

A detailed report by Lexis+® UK Tax, with additional practitioner insight

Julian Feiner

I had trouble hearing at times, it was so noisy in the Chamber during the Chancellors speech, but I think I picked up the key messages. They were, to have breathing space now, fresh hope for the future and to drive good growth in every tax...

David Whiscombe

When CGT was introduced in 1965, it was recognised that gains made on the final disposal of a business on retirement had in some sense a special character and should be taxed less onerously than other gains. That broad principle has been kept alive...

Martin Shah

The increase in the bank surcharge is lower than many had feared and is intended to be temporary. However, it should not be judged simply by the additional revenue it aims to raise and the purpose for which that will be applied. The more important...

Emily Szasz

In what is expected to be a very significant shake up of the distributions tax rules, the Government has decided to implement (in one form or another) the seven proposals it set out in its consultation on modernising the taxation of distribution and...

Eloise Walker

This years Budget has the feel of robbing Peter to pay Paul (though sadly not our editor). For this practitioner, HMRCs Corporate Tax Simplification for Business Investment consultation raises further concerns, while AI...

Andrew Hawley

The 2026 Budget provided important detail on how HMRC intends to progress the standardisation of company tax returns, while a new Modernising the Administration of Corporation Tax call for evidence places those changes within a much broader,...

Michael Graham

The UK currently treats sovereign immunity as a principle of international law under which one sovereign state cannot impose its laws, including its tax laws, on another sovereign. Accordingly, all UK source income and gains received by a sovereign...

Elizabeth Bradley

The biggest news for the real estate sector was a change to the tax treatment of overseas sovereign investors from January 2029. That was a surprise. If an idea is dismissed, the real estate industry can be forgiven for thinking that it would not be...

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