ANALYSIS

Cutting edge analysis on tax issues.

Heather Self

Political pressure has resulted in HMRC adopting a slow and cautious decision-making process that remains to this day, writes Heather Self (Blick Rothenberg).

Arthur Wong

Ben Elliott

The recent cases of Bhaur and JTC illustrate the opportunities and challenges for taxpayers who have misunderstood the tax consequences of a transaction, write Ben Elliott and Arthur Wong (Pump Court Tax Chambers).

Jack Prytherch

Jack Prytherch (Osborne Clarke) explains how the new scheme will apparently take inspiration from US and Canadian whistleblower models.

Kyle Rainsford

Kyle Rainsford (Addleshaw Goddard) explores some difficulties resulting from the tribunal’s purposive interpretation in a recent case.

Adam Craggs

Liam McKay

Adam Craggs and Liam McKay (RPC) review lessons from several important procedural decisions and a successful challenge to HMRC’s approach to subject access requests.

Chris Sanger

Has the Chancellor found the secret to raising receipts without raising taxes? Chris Sanger (EY) investigates.

A report by Lexis®+ UK Tax, with additional practitioner comment.

Duncan Weldon

The Chancellor took a gamble in the Autumn – and the worry now is that gamble is not over, writes economist Duncan Weldon.

Catrin Harrison

Dominic Lawrance

Dominic Lawrance and Catrin Harrison (Charles Russell Speechlys) explain why advisers might not need to worry about defective drafting on remittances in the Finance Act.