ANALYSIS

Cutting edge analysis on tax issues.

Jason Collins (DLA Piper) discusses the current state of play following COP26 and explains why heads of tax will need to monitor and influence changes to general tax law with climate goals in mind.

A detailed guide to the announcements.

Bezhan Salehy

Rhiannon Kinghall Were

There are plenty of measures that will interest tax enthusiasts, write Rhiannon Kinghall Were and Bezhan Salehy (Macfarlanes).

Matthew Mortimer

Kirsten Hunt

Matthew Mortimer and Kirsten Hunt (Mayer Brown) consider the application to UK loan structures of recent changes to the UK’s anti-hybrid rules.

Dominic Stuttaford

Sofia Casselbrant

Dominic Stuttaford and Sofia Casselbrant (Norton Rose Fulbright) consider the FTT’s decision in Hargreaves and its implications for the UK withholding tax regime.

Tim Sarson

Tim Sarson (KPMG) reviews some of 2021’s key international tax developments and consider what’s in store for these next year.

Elena Rowlands Ian Zeider Emily Clark

Emily Clark, Elena Rowlands and Ian Zeider (Travers Smith) give an overview of, and their verdict on, the QAHC legislation in the Finance Bill.

Mark Pearce

Mark Pearce (Gateley Legal) examines the different approaches HMRC, STEP and the UK courts are taking in respect of the taxation of cryptocurrencies.

Heather Self

John Havard

John Havard and Heather Self (Blick Rothenberg) discuss the current US position on the OECD’s two pillar tax deal.

Andrew Park

Andrew Park (Andersen in the UK) explains that HMRC must be properly resourced to embark on traditional tax investigations to increase funds for public spending.

Go to page of 438