ANALYSIS

Cutting edge analysis on tax issues.

Tim Sarson

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

Sean McGinness and Alexis Enright (Saffery Champness) highlight some of the concerns and challenges in implementing the new domestic reverse charge.

Laura Mullarkey

Richard Sultman

Richard Sultman and Laura Mullarkey (Cleary Gottlieb Steen & Hamilton) consider HMRC’s new manual that sets out a more comprehensive and coordinated approach.

Ian Robotham

Clara Boyd

Clara Boyd and Ian Robotham (Pinsent Masons) examine the unanimous decision that clarifies the law in relation to discovery assessments.

Joanne Walker

Justine Riccomini

Justine Riccomini (ICAS) and Joanne Walker (LITRG and CIOT) consider the detail of Scottish taxation policy for the next parliamentary term.

Rory Mullan

Rory Mullan QC (Old Square Tax Chambers) examines the Upper Tribunal decision in S Hoey v HMRC which provides a degree of clarity on the tax consequences of contractor loan schemes.

Mo Malhotra Ben Moseley Gemma Marshall

Ben Moseley, Mo Malhotra and Gemma Marshall (Deloitte) provide an overview of some of the accounting, tax and transfer pricing implications, and set out some actions that companies may wish to consider.

Pippa Goodfellow

Edward Reed

Edward Reed and Pippa Goodfellow (Macfarlanes) provide this month’s review of private client developments that matter.

Richard Asquith

Several months into the post-Brexit world of GB/EU customs declarations, tariffs, VAT changes and trading under the Northern Ireland Protocol, what are proving the crunch points? This article provides checklist of actions to keep goods moving and mitigate the import taxes, including rethinking Incoterms to retain EU business. This includes the requirements tax and customs authorities are imposing or struggling with in both GB and Northern Ireland – from EORI numbers to failing IT systems.

Paul Pritchard

Companies emerging from the pandemic may undertake a debt restructuring. Paul Pritchard (FTI Consulting) discusses current tax issues with debt releases.

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