ANALYSIS

Cutting edge analysis on tax issues.

Fiona Poole

The onwards gift rules came into effect on 6 April 2018. Fiona Poole (Maurice Turnor Gardner) navigates the legislation.

Paul Pritchard

The impact of the pandemic may necessitate a financial restructuring of a company’s liabilities. Paul Pritchard (FTI Consulting) provides a practical guide to the tax issues surrounding deemed release rules.

Oliver Marre

Oliver Marre (5 Stone Buildings) outlines some lessons on tax litigation from a First-tier Tribunal decision.

Edward Reed

Mark Stichbury

Edward Reed and Mark Stichbury (Macfarlanes) provide this month’s review of developments affecting private clients.

Rhiannon Kinghall Were

Lucy Urwin

Rhiannon Kinghall Were and Lucy Urwin (Macfarlanes) consider what the agreement means for the international taxation of multinationals.

Denis Edwards

Denis Edwards (Temple Tax Chambers) considers what a recent tribunal decision means for the VAT treatment of the NHS business activities.

John Weston

John Weston (Larking Gowen) looks at some of the practical issues surrounding various employment related loans.

Helen Adams

Helen Adams (BDO) considers the ways the Supreme Court decision will change advisers’ approach to discovery appeals.

Zoe Andrews

Mike Lane

The latest developments that matter, reviewed by Mike Lane and Zoe Andrews (Slaughter and May).

James Bailey

James Bailey (BDO) examines an Upper Tribunal decision that reveal difficulties in interpretation when separate elements of the legislation interact with each other.

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