ANALYSIS

Cutting edge analysis on tax issues.

Tim Sarson

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

A concise guide to the draft Finance Bill provisions, calls for evidence and consultation responses that were published on ‘L-day’, with practitioner comment on some of the key announcements.

Rhiannon Kinghall Were

Lucy Urwin

Rhiannon Kinghall Were and Lucy Urwin (Macfarlanes) report.

Ben Elliott

HMRC’s attempts to reverse the limitations imposed by the Court of Appeal backfired, as Ben Elliott (Pump Court Tax Chambers) explains.

Anisha Polson

Paul Beausang

Paul Beausang and Anisha Polson (Eversheds Sutherland) provide a refresher guide to what must be among the most complex of all the SDLT rules.

Charlotte Kynaston

Edward Reed

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

Sandy Bhogal

James Chandler

Sandy Bhogal and James Chandler (Gibson, Dunn & Crutcher) review the proposed reforms allocating corporate profits to customer-heavy jurisdictions and imposing a global minimum tax rate.

A concise guide to this year’s Finance Act, with practitioner comment on some of the key measures.

Paul Pritchard

Football may not be coming home, but there is always tax to consider. Paul Pritchard (FTI Consulting) reviews the tax issues on player transfers, including the reinvestment relief on players, employment tax issues with buyout and the withholding of tax on image rights payments.

Andy Jacott

Sarah Lord

All companies claiming patent box relief are subject to the new nexus regime from 1 July 2021. Sarah Lord and Andy Jacott (Deloitte) explain how it works.

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