ANALYSIS

Cutting edge analysis on tax issues.

Gary Barnett

This month’s review by Mark Watterson and Gary Barnett (Simmons & Simmons) covers developments affecting the VAT land exemption, lease break fees and the recoverability of input tax when the VAT was never paid.

Sam Wardleworth

Steven Porter

Steven Porter and Sam Wardleworth (Pinsent Masons) provide a refresher guide to these ‘game changing’ regimes.

Lynnette Bober

Lynnette Bober (Gateley Legal) focuses on some key issues and problem areas which are likely to cross many advisers’ desks this year.

Dominic Lawrance

Dominic Lawrance (Charles Russell Speechlys) explains how recent case law suggests that the tide may now be turning.

Tim Sarson

Tim Sarson (KPMG) reports on a busy start to what promises to be an eventful year for the international tax world.

Michael Hunt

Dawen Gao

Michael Hunt and Dawen Gao (Herbert Smith Freehills) examine the CJEU’s decision that puts to rest a long-running test case.

Adam Rose

Filippo Noseda

Filippo Noseda and Adam Rose (Mishcon de Reya) discuss the data protection repercussions of a system of automatic exchange of information in light of recent court decisions in the US and UK.

Jack Gifford

Chris Sanger

The debate is moving on from theory to nuts and bolts delivery. Chris Sanger and Jack Gifford (EY) examine the UK’s consultation that does little to promote tax simplification.

Bezhan Salehy

Timing differences could affect a group’s effective tax rate as much as permanent differences do, writes Bezhan Salehy (Macfarlanes).

James Dudbridge

Jenny Tragner

There is a discordance between what is said at the despatch box and HMRC’s day-to-day policy, write Jenny Tragner and James Dudbridge (ForrestBrown) in their review of the proposed reforms to the R&D rules.

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