ANALYSIS

Cutting edge analysis on tax issues.

Zoe Andrews

Mike Lane

The Supreme Court decision in NCL Investments Ltd and the Court of Appeal decision in Skatteforvaltningen are among the recent developments reviewed by Mike Lane and Zoe Andrews (Slaughter and May).

Matthew Shayle

Matthew Shayle (Wiggin Osborne Fullerlove) highlights a UK tax trap for Guernsey law limited partnerships.

Dilpreet K. Dhanoa

Philip Baker KC

The Court of Appeal has upheld SKAT’s claims. Philip Baker QC and Dilpreet K. Dhanoa (Field Court Tax Chambers) analyse whether, from a legal and international tax perspective, this was the correct decision.

David Smith Economics expert

Rishi Sunak was lauded for his achievements as chancellor, until his Spring Statement. Will tax reform restore his reputation, David Smith asks.

Liesl Fichardt

Emily Au

HMRC’s approach and recent tribunal decisions on mixed member partnership taxation have led to some uncertainty for individual and corporate partners. Liesl Fichardt and Emily Au (Quinn Emanuel Urquhart & Sullivan) assess the current state of play and what can be done to minimise risks.

Bryn Reynolds

Gary Barnett

A consultation on a possible online sales tax and some CJEU cases are among the developments in this month’s review, by Bryn Reynolds and Gary Barnett (Simmons & Simmons).

Chris Sanger

Having had to deal with a pandemic, was the chancellor yet again forced to sing a tune determined by events or was he able to write his own melody? Chris Sanger (EY) reports.

A Lexis®PSL Tax summary of the key tax-related announcements made with the Spring Statement on Wednesday 23 March 2022.

Paul Farey

Paul Farey (AECOM) examines two recent decisions that raise some unique considerations and add to the discussion as to what can qualify for plant and machinery allowances.

Jonathan de Wilton

HMRC is pushing the boundaries of taxation by taking cases involving small businesses, and is currently making assertions that conflict with its own known interpretation of the law, writes Jonathan de Wilton (Grant Thornton).

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