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ANALYSIS

Cutting edge analysis on tax issues.

Prompt tweaks to the qualifying asset holding companies regime premium
Card image James Burton
Card image Naomi Lawton
James Burton and Naomi Lawton (Allen & Overy) review some welcome changes to a helpful regime. 
2 May 2023
LLPs and intangibles: avoiding traps in M&A and intra-group transfers premium
Card image Gregory Price
Card image Lucy Urwin
Gregory Price and Lucy Urwin (Macfarlanes) discuss the challenges of dealing with LLPs in the context of M&A and group reorganisations in light of recent case law.
2 May 2023
The new failure to prevent fraud offence: cheating the public revenue premium
Card image Dominic Stuttaford
Dominic Stuttaford (Norton Rose Fulbright) considers the scope of a new ‘failure to prevent’ offence and how it differs from the existing corporate criminal offences. 
2 May 2023
TAM Day: high maintenance? premium
Card image Chris Sanger
What exactly is the purpose of Tax Administration and Maintenance Day, and how did the latest one measure up? Chris Sanger (EY) investigates.
2 May 2023
Pension planning after the Budget starpremium
Card image Mike J Haynes
In the Spring Budget, the chancellor announced significant changes to pensions taxation, not least the abolition of the lifetime allowance. Mike J Haynes (Andersen) identifies the opportunities and the risks in the new regime.
25 April 2023
The first year allowance (or full expensing) starpremium
Card image Andrew Green
Card image Lawrence Wild
Andrew Green and Lawrence Wild (FTI Consulting) discuss the latest temporary investment incentives.
25 April 2023
IR35: two media cases with different outcomes premium
Card image Tom Wallace
Gary Lineker was successful at the tribunal, while Eamonn Holmes was not. Thomas Wallace (WTT Consulting) explains why.
25 April 2023
International review for April 2023 premium
Card image Tim Sarson
Pillar Two implementation is gaining traction around the world, reports Tim Sarson (KPMG).
25 April 2023
Mitchell: taxpayer confidentiality and a crisis of confidence? premium
Card image Robert Waterson
Card image Liam McKay
Robert Waterson and Liam McKay (RPC) suggest that the recent Mitchell case is indicative of a wider sense of apprehension in HMRC.
19 April 2023
Nigel Lawson: the tax-reforming chancellor star
Card image Bill Dodwell
Lord Lawson of Blaby, who died on 3 April 2023, played a major part in reforming the UK’s tax system.
19 April 2023
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
M R Currell Ltd v HMRC
25 July 2023
Ebuyer (UK) Ltd v HMRC
25 July 2023
300 x 250 (MPU)
IN BRIEFRSS Read all
MOST READ Read all
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