ANALYSIS

Cutting edge analysis on tax issues.

Elena Rowlands Jessica Kemp Laura Hodgson

Laura Hodgson, Elena Rowlands and Jessica Kemp (Travers Smith) analyse the UK’s draft multinational top-up tax legislation and consider what developments are still to come.

Tom Wallace

Thomas Wallace (WTT Consulting) explains how the rules work and what the key risk areas are for advisers.

Constantine Christofi

The targeted anti-avoidance provisions that contain motive tests are being applied in ways which prevent the tax system from operating effectively, writes Constantine Christofi (RPC).

Bryn Reynolds

Gary Barnett

The importance of having a valid VAT invoice and meeting national time limits for input VAT recovery are among the developments reviewed by Bryn Reynolds and Gary Barnett (Simmons & Simmons).

David Whiscombe

David Whiscombe (BKL) reviews the first GAAR Panel decision in favour of the taxpayer and argues that the underlying legislation is long overdue for repeal.

Sarah Squires

Sarah Squires (Old Square Tax Chambers) considers how the rebasing rules apply to a recent non-resident's plans to sell UK buy-to-let properties.

A Tolley/LexisNexis®PSL report of the key announcements from last week’s ‘legislation day’, with additional practitioner comment.

Clare Eagle James Mercer Stuart Sinclair

Stuart Sinclair, James Mercer and Clare Eagle (EY) assess ongoing changes to the international tax landscape.

Isobel Clift

A recent tribunal decision applies a wide interpretation of ‘power’ in relation to formal information requests, writes Isobel Clift (KPMG).

Michael Conlon KC

As tax law and cases become increasingly complex, it is crucial for judgments to be comprehensible and accessible. Michael Conlon QC considers what makes a good tax judgment - and he explains why, in most tax cases, brevity is but a pious hope.

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