ANALYSIS

Cutting edge analysis on tax issues.

Details of all the key announcements, reported by LexisNexis®PSL Tax with additional practitioner comment from Keith Gordon (Temple Tax Chambers), Natasha Kaye (Cooley), Ben Jones (Eversheds Sutherland), Elizabeth Bradley and Anne Powell (Bryan Cave Leighton Paisner) and Jake Landman, Steven Porter and Eloise Walker (Pinsent Masons).

Full coverage of the March 2023 Budget.

Experts at Macfarlanes provide their opinions on the coming year.

Lisa Rickelton, Alex Lewis, Abby Martin

HMRC has recently had mixed fortunes when challenging ‘Part 26A cram downs’, as Lisa Rickelton, Alex Lewis and Abby Martin (FTI Consulting) report.

Stuart Walsh

Nuel Oji

Stuart Walsh and Nuel Oji (DLA Piper) examine lessons from a recent High Court judgment.

Kyle Rainsford

Kyle Rainsford (Travers Smith) examines the ramifications of the Upper Tribunal’s decision.

Brin Rajathurai, James Burton, Mitchell Fraser

Brin Rajathurai, James Burton and Mitchell Fraser (Allen & Overy) review last week’s OECD announcements on the two-pillar solution.

Paul Radcliffe, Reinhart Devisscher, Ramzan Bashir

Current EU withholding tax procedures are costly, inefficient and prone to fraud. Is the Commission’s ‘FASTER’ proposal the answer? Paul Radcliffe, Reinhart Devisscher and Ramzan Bashir (EY) investigate.