ANALYSIS

Cutting edge analysis on tax issues.

Constantine Christofi Craig Kirkham-Wilson Lauren Trask

Form over influence? Constantine Christofi, Craig Kirkham-Wilson and Lauren Trask (EY) examine the Supreme Court’s decision in BlueCrest and what it means for Conditions A and B of the salaried members rules.

Oliver Walker

Ellie Marques

Check in, but can you check out? Oliver Walker and Ellie Marques (Weil, Gotshal & Manges) explain why companies considering moving to the UK need to think carefully about the UK tax ramifications.

Sophie Dworetzsky

Sophie Dworetzsky (Lombard Odier) consders the tax policy direction of a possible Burnham government, HMRC’s proposed reckless statements offence, distributions reform, trust registration changes, hold-over relief and BlueCrest.

Zoe Andrews

Mike Lane

In this month’s review, Mike Lane and Zoe Andrews (Slaughter and May) consider the HFFX decision on LLP deferred remuneration, HMRC’s distributions consultation, the Barclays case on VAT grouping and the credit-management exemption in securitisations.

Andrew Howard

Omar Asfar

Andrew Howard and Omar Asfar (Ropes & Gray) examine the employment-related securities and valuation lessons from the tribunal’s decision, including the limits of third-party deal pricing and the high bar for protection offered by professional advice.

Adam Craggs

Liam McKay

Adam Craggs and Liam McKay (RPC) review recent procedural decisions on strike out, costs for HMRC’s pre-appeal conduct and disclosure, drawing out the practical risks for tax litigants.

Chris Sanger

A useful release valve or a source of consultation overload? Chris Sanger (EY) examines how Tax Update days have become part of the UK tax policy cycle.

A report by Lexis®+UK Tax

Karen Bannister

Gary Barnett

In this month’s review, Karen Bannister and Gary Barnett (Simmons & Simmons) examine developments on VAT grouping and overseas entities, securitisation servicing after loan transfers, and the uncertain boundary between single and multiple supplies.

Anthony Inglese

Anthony Inglese CB talks to the Shadow Chancellor, Sir Mel Stride, about fiscal restraint, the lessons of the Truss Budget, HMRC accountability and the case for a simpler, flatter tax system.

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