ANALYSIS

Cutting edge analysis on tax issues.

Simon Howley

Simon Howley (Bell Howley Perrotton) considers when a charge to SDLT is triggered.

Jonathan Main

Primary care networks can present a confusing VAT picture, as Jonathan Main (MHA Moore and Smalley) explains.

Paige Achilles

Edward Reed

The latest key developments affecting private clients are reviewed by Edward Reed and Paige Achilles (Macfarlanes).

Liesl Fichardt

Emily Au

When implementing image rights contracts, employers must make concerted efforts to demonstrate the underlying commerciality of the arrangement by monitoring ongoing activities, write Liesl Fichardt and Emily Au (Quinn Emanuel Urquhart & Sullivan).

Laura Hodgson

Laura Hodgson (Travers Smith) explains why the proposed new rules may require businesses to bolster the substance of their EU holding companies.

Sarah Gabbai

The government should take a more pragmatic approach to taxpayers affected by the loan charge, writes Sarah Gabbai (McDermott Will & Emery).

Lynnette Bober

Lynnette Bober (Gateley Legal) takes a closer look at a case involving several diverse issues, not least the difficulties in overturning findings of fact by the FTT.

Zoe Andrews

Mike Lane

Revised draft guidance on large business notification of uncertain tax treatment and the Court of Appeal’s decision in Embiricos are some of the recent developments reviewed by Mike Lane and Zoe Andrews (Slaughter and May).

A Tolley report examines a recent decision of the immigration chamber of the Upper Tribunal, which has implications for tax hearings.

Catrin Harrison

Dominic Lawrance

Dominic Lawrance and Catrin Harrison (Charles Russell Speechlys) examine the Court of Appeal’s decision on partial closure notices in respect of domicile cases.

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