ANALYSIS

Cutting edge analysis on tax issues.

Rupert Lee

New legislation brings certain partnerships within the scope of Jersey’s economic substance regime. Rupert Lee (Deloitte Jersey) reports.

Matthew Greene

Ian Hyde

Ian Hyde and Matthew Greene (Osborne Clarke) explain the basics of legal professional privilege and consider related practical issues in a tax context.

Darren Oswick

Matthew Norris

Darren Oswick and Matthew Norris (Simmons & Simmons) review a recent decision which suggests that insufficient attention has been paid to the ‘profit’ element of the earnings definition.

Frances Edwards

Chris Holmes

Chris Holmes and Frances Edwards (BDO) summarise the existing basis period rules and examine how things will change under the new proposals.

Zoe Andrews

Mike Lane

This month’s review by Mike Lane and Zoe Andrews (Slaughter and May).

Clara Boyd

Catherine Robins

The KSM decision offers some glimmers of hope to those who think the FTT should have jurisdiction to consider incidental public law issues, write Clara Boyd and Catherine Robins (Pinsent Masons).

Richard Iferenta

Anthony Harb

A recent Court of Appeal judgment has narrowed the VAT payments exemption. Richard Iferenta and Anthony Harb (KPMG) assess the impact and call on the government to widen the scope of the UK’s exemption for the post-Brexit world.

Cristiana Bulbuc

Lee Ellis

The Supreme Court has handed down its third judgment in the long-running FII GLO case. Lee Ellis and Cristiana Bulbuc (Stewarts) consider how we got here and what this means for taxpayers with unresolved issues concerning overseas dividend taxation.

James McCredie

James McCredie (Macfarlanes) reviews a hugely welcome new regime, but explains there are still some ‘shoot in foot’ opportunities that it is to be hoped the government and HMRC will resist.

Phil Nicklin

Phil Nicklin (CMS Cameron McKenna Nabarro Olswang) examines the proposed changes introduced by the draft Finance Bill 2021/22 to make the UK REIT regime more attractive.

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