ANALYSIS

Cutting edge analysis on tax issues.

Denis Edwards (Temple Tax Chambers) examines the Upper Tribunal decision in HMRC v Chelmsford City Council that offers some scope for other public bodies to argue that they are not taxable persons for VAT.

Irfan Butt

Andrew Seidler

Irfan Butt and Andrew Seidler (RSM) consider the implications for funds and real estate structures.

Michael Graham

Michael Graham (DLA Piper) sets out the government’s new proposals that would significantly expand the tax base.

George Peretz KC

There is no doubt that, if implemented, the Bill would mean that the UK would not be complying with the Withdrawal Agreement, writes George Peretz QC (Monckton Chambers).

Bezhan Salehy

Bezhan Salehy (Macfarlanes) considers how countries may maintain their tax competitive standing after the implementation of pillar two.

Zoe Andrews

Mike Lane

The General Court’s recent state aid decision and the Energy Profits Levy Bill are among the developments examined by Mike Lane and Zoe Andrews (Slaughter and May).

Mark Watterson

Gary Barnett

This month’s update by Mark Watterson and Gary Barnett (Simmons & Simmons) covers FTT decisions on the tests for a transfer of a going concern and a ‘direct and immediate’ link.

Tasneem Kadiri

Tasneem Kadiri (Women in Tax) explains what the Women in Tax group does and how you can help.

Brin Rajathurai

May Smith

Brin Rajathurai and May Smith (Freshfields Bruckhaus Deringer) explain how pillar two will have an uneven impact on the attractiveness of different target companies and potentially favour certain types of bidders over others.