ANALYSIS

Cutting edge analysis on tax issues.

Adam Craggs

Adam Craggs and Constantine Christofi (RPC) examine the First-tier Tribunal decision in Marlborough DP Ltd v HMRC that suggests the shortcomings in HMRC’s general approach following Rangers.

Marvin Reynolds

Jeffrey Webber

Marvin Reynolds and Jeffrey Webber (BDO) provide a practical guide to a relief for which claims are being actively challenged by HMRC.

Lisa de Silva

Edward Reed

Useful insights on discovery, potentially insolvent estates, the location of cryptoassets for tax purposes and HMRC’s use of nudge letters by Edward Reed and Lisa de Silva (Macfarlanes).

Michael Blackwell

Dr Michael Blackwell (London School of Economics) discusses the findings of the IFS Tax Law Review Committee’s recently published report.

Zoe Andrews

Mike Lane

The impact of the ruling in Almacantar, the latest on the economic crime levy and state aid issues are among the developments covered in this month’s review by Mike Lane and Zoe Andrews (Slaughter and May).

Helen Coward

Helen Coward (Charles Russell Speechlys) considers the important aspects of the draft legislation for the new residential property developer tax.

Gregory Price

Sarah Ling

BEPS 2.0 and ATAD 3 represent the latest challenge to the tax status of holding companies, renewing focus on issues of substance and withholding taxes, write Gregory Price and Sarah Ling (Macfarlanes).

Craig Kirkham-Wilson

Gary Barnett

Gary Barnett and Craig Kirkham-Wilson (Simmons & Simmons) provide your monthly guide to the latest VAT developments that matter.

Heather Self

Hannah Hurley

Heather Self and Hannah Hurley (Blick Rothenberg) examine the key points and the broader implications of the recent Court of Appeal decision.

Sam Wardleworth

Steven Porter

Steven Porter and Sam Wardleworth (Pinsent Masons) examine recent cases that suggest a growing reluctance on the part of the courts to declare notices invalid for minor HMRC errors.

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