ANALYSIS

Cutting edge analysis on tax issues.

Claire Weeks

Changes to non-doms and IHT have dominated the year, but there have also been some interesting cases, write Claire Weeks and Alyssa Haggarty (Maurice Turnor Gardner).

Adam Craggs

Liam McKay

This year has seen decisions on anonymity in tax appeals, cross-examination in judicial review, and failing to comply with tribunal directions. Adam Craggs and Liam McKay (RPC) investigate.

Etienne Wong

There was only one VAT news story in 2024: the taxing of private school education. Etienne Wong (Old Square Tax Chambers) also looks at some of the other notable developments along the way.

Alan Barr

Isobel d'Inverno

Isobel d’Inverno and Alan Barr (Brodies) review the Scottish Budget, including the new Scotland’s tax strategy publication which contains a wide range of substantive possibilities for change.

Anthony Inglese

Malcolm Gammie CBE KC

Malcolm Gammie CBE KC (One Essex Court) is a widely respected silk with extensive experience in tax litigation and advisory work, having represented both HMRC and taxpayers in a number of high-profile tax cases. He talks to Anthony Inglese about life at the Tax Bar and beyond.

Stuart Maggs

The proposed IHT reforms seem to attack the farmers they should protect and protect the people they should tax, writes Stuart Maggs (Howes Percival).

May Smith

Emily Szasz

May Smith and Emily Szasz (Freshfields) examine some of the key tax considerations that arise in relation to the transfer of assets into a continuation fund.

Nisus Larsen

Claire Murray

The UK is likely to become more attractive in the short term for overseas employees but less attractive in the medium to long term, Claire Murray and Nisus Larsen (Alvarez & Marsal) explain.

Akash Mehta

Jenny Doak

Jenny Doak and Akash Mehta (Weil, Gotshal & Manges) discuss some key considerations for M&A transactions.

Shayaan Zaraq Bari

Nicholas Gardner

Shayaan Zaraq Bari and Nicholas Gardner (Ashurst) explain how combining W&I insurance with other tools may help bridge any gaps in tax risk coverage and maximise protection for buyers.

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