ANALYSIS

Cutting edge analysis on tax issues.

Andrew Kerr

The draft legislation capping 100% BPR and APR has been published. Emma Heelis-Adams and Andrew Kerr (Burges Salmon) explore the details.

Richard Woolich

In our continuing series on the lifecycle of a transaction, Richard Woolich (DLA Piper) examines the VAT implications of both buying property directly and acquiring the shares of a property-owning company.

Alan Evans CB

Alan Evans CB, HMRC’s General Counsel and Director General of the department’s Legal Group, discusses an often overlooked but crucial part to the running of the tax system.

Sarah Gallie

The courts continue to consider the VAT consequences of agent versus principal structures. Sarah Gallie (The VAT Consultancy) discusses.

Alice Pearson

The Temporary Repatriation Facility could create significant tax savings for some. Alice Pearson (Mercer & Hole) highlights some practical considerations and areas of complexity.

Gary Barnett

Joao Martinho

Supplies of management services, economic reality and the application of the Ablessio principle are among the topics covered in this month’s VAT update by Joao Martinho and Gary Barnett (Simmons & Simmons).

Sinisa Butina

Angela Savin

Angela Savin and Sinisa Butina (KPMG) examine the basis of the Upper Tribunal’s reasoning in Scatola and the broader ramifications for taxpayers seeking certainty and finality to their SDLT affairs.

Philip Hare

Administrative errors can jeopardise SEIS and EIS relief, even when advance assurance has been received from HMRC, as Philip Hare (Philip Hare & Associates) explains.

Jack Prytherch

Yousuf Chughtai

CARF may be just the beginning of a new age of tax enforcement and scrutiny for the crypto industry, write Yousuf Chughtai and Jack Prytherch (Osborne Clarke).