ANALYSIS

Cutting edge analysis on tax issues.

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.

Penny Simmons

Penny Simmons (Pinsent Masons) answers a question on the UK tax risks when engaging overseas contractors.

Thomas Simpson

Edward Reed

Several recent case decisions in the private client arena, including a challenge to the validity of the loan charge legislation, are examined by Edward Reed and Thomas Simpson (Macfarlanes).

Zoe Andrews

Mike Lane

The consultation on hedging risks for future share transactions and the FTT decision in Hargreaves are some of the recent developments reviewed by Mike Lane and Zoe Andrews (Slaughter and May).

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