ANALYSIS

Cutting edge analysis on tax issues.

Tim Sarson

Recent developments that matter from around the globe, reported by Tim Sarson (KPMG).

The budget deficit is undershooting official forecasts, suggesting that the public finances are on the mend. But the chancellor is not ready to declare victory yet, writes David Smith.

Don Morley Yvonne Cypher Basim Khattab

Don Morley, Yvonne Cypher and Basim Khattab (PwC) explain the importance of businesses retaining documentation of commercial decision making as HMRC increasingly focuses on areas of international tax risk.

Gideon Sanitt

Damiano Sogaro

Damiano Sogaro and Gideon Sanitt (Macfarlanes) review recent litigation on the tribunal's role in determining domicile issues when considering challenges to an enquiry or to information notices.

Paula Tallon

Siobhan Sellick

Now that Australia and UK have signed their trade agreement, Paula Tallon and Siobhan Sellick (Prosperity Advisers Group) explain what Australian taxes UK companies will encounter when establishing a business presence there.

Jo Crookshank

Gary Barnett

The latest VAT developments that matter, by Jo Crookshank and Gary Barnett (Simmons & Simmons).

Helen Buchanan

John Tolman

Helen Buchanan and John Tolman (Freshfields Bruckhaus Deringer) explain why it’s time to take notice.

Marika Lemos

James Austen

Marika Lemos (Devereux Chambers) and James Austen (Collyer Bristow) assess the impact of an important Upper Tribunal decision.

Oliver Marre

Barrister Oliver Marre (5 Stone Buildings) reflects on the use of judicial review as a key safeguard on HMRC’s powers.

Emma Game

Tax relief for employer pension contributions is often presumed to be available. Emma Game (Slaughter and May) reviews the basic deductibility requirements relating to registered and non-registered schemes.

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