Zoe Andrews

Zoe Andrews

Head of Tax Knowledge
London
Phone +44(0) 20 7090 5017
Download details (vCard) [email protected]

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That was the year that was 2025
2025 was the year that ‘Celebrity Traitors’ captivated the nation; so much so that it looked like Rachel Reeves and Keir Starmer were inspired to betray their voters and kill their manifesto commitment to not raise taxes. As it happens, they couldn’t...
Tax and the City Review - November 2025
In Dialog, the FTT considers whether a break fee paid by a target to a bidder was a capital sum derived from an asset taxable under TCGA 1992 s 22(1)(c). The FTT in Boulting concludes that a company purchase of own shares was for the benefit of a relevant...
Podcast: Tax News: November 2025
Alex Sim joined Zoe Andrews to discuss three cases of the FTT: Dialog (the tax treatment of break fees), Boulting (purchase of own shares was not a distribution) and Ferrero (the VAT treatment of Nutella biscuits).
Tax and the City Review - October 2025
Discussions are ongoing at the OECD/IF on the design of the ‘side-by-side’ system. In its unanimous judgment in Prudential, the Supreme Court provides much-needed clarity on the interaction of the VAT grouping rules and the time of supply rules which...
Podcast: Tax News: October 2025
Sarah Osprey joined Zoe Andrews and Tanja Velling to talk about tax disputes and our exciting new project in this area.
Tax and the City Review - September 2025
In Currys, the FTT decides that the taxpayer had not disposed of the goodwill before leaving the chargeable gains group and so a degrouping charge under TCGA 1992 section 179 arose. HMRC plan to increase the compliance burden on financial institutions and...
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