ANALYSIS

Cutting edge analysis on tax issues.

Donald Simpson reports the view from the 100 Group.

Recent scandals highlight the tension between AI and the fundamental rights of taxpayers, writes David Hadwick (University of Antwerp).

Joshua Stevens

The UK’s Carbon Border Adjustment Mechanism launches in January 2027. Joshua Stevens (Pump Court Tax Chambers) explains what’s proposed – and why it risks exacerbating trade tensions at a time of rising protectionism.

Jon Claypole

Jack Sloggett

Jon Claypole and Jack Sloggett (BDO) welcome HMRC’s new R&D Disclosure Service but explain it is not suitable in all circumstances.

Tim Sarson

Tim Sarson (KPMG) reviews the latest developments and looks ahead at what to expect in 2025.

Donald L Korb

Andrew Solomon

During Trump’s second presidential term, the spectre of tax cuts expanding the US federal budget deficit will fuel fierce debates between fiscally conservative and ‘pro-growth’ Republicans, write Donald L Korb and Andrew Solomon (Sullivan & Cromwell).

Tanja Velling

Among the executive orders signed by President Trump is a firm rebuff of the OECD’s two-pillar solution, writes Tanja Velling (Slaughter and May).

Bryn Reynolds

Bryn Reynolds (Pinsent Masons) examines the recent Jeffries case which illustrates the potential taxpayer pitfalls surrounding protective assessments.

Kara Heggs

Jisun Choi

Jisun Choi and Kara Heggs (Skadden, Arps, Slate, Meagher & Flom) take stock of some of the practical issues arising from Pillar Two.

Ray McCann

Unless shadow advisers are effectively regulated and HMRC can act closer to real time, we will soon once again be facing calls for regulation of the whole profession, writes Ray McCann.

Go to page of 411