ANALYSIS

Cutting edge analysis on tax issues.

Lois Dale

Zita Dempsey

A buyer should not automatically assume a W&I-backed tax deed is appropriate for its transaction, write Zita Dempsey and Lois Dale (Pinsent Masons).

Carla Hoppe

Seven years since its introduction, the HICBC is in need of urgent reform if it is to be fit for purpose, says Carla Hoppe (Wealthbrite).

Angela Fearnside

The charity and education sectors are facing a disproportionate burden, writes Angela Fearnside (The University of Cambridge).

Camiel van der Meij

The introduction of the UAE’s first federal corporate income tax regime represents a profound change for companies operating in the Emirates, writes Camiel van der Meij (PwC Middle East).

Hugh Gunson

Guy Bud

Hugh Gunson and Guy Bud (Charles Russell Speechlys) examine the Court of Appeal’s decision which has potentially far-reaching consequences for the PAYE system.

Sophie Rhind

Sophie Rhind (Macfarlanes) reports on the game changing amendment to rule 24 of the Upper Tribunal rules.

Paul Davison

Helen Buchanan

The judgment reads as something of a ‘whitewash’, supporting the Commission on every ground, write Paul Davison and Helen Buchanan (Freshfields Bruckhaus Deringer).

Jonathan de Wilton

Can the sale of a development site marketed with vacant possession meet the conditions for a VAT free TOGC when the purchaser suggests setting up leases with friendly parties? Jonathan de Wilton (Grant Thornton) investigates.

Tim Sarson

Delay and a lack of political consensus on BEPS feature in this month’s review by Tim Sarson (KPMG).

Catrin Harrison

Dominic Lawrance

Dominic Lawrance & Catrin Harrison (Charles Russell Speechlys) examine the first reported judgment which makes it clear that the relief is there to prevent injustices arising from the prescriptive nature of the statutory residence test.

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