ANALYSIS

Cutting edge analysis on tax issues.

Ian Zeider

Despite criticism, financial institution notices look set to be introduced. Elena Rowlands and Ian Zeider (Travers Smith) explore what this could mean.

Sarah Bond

Sarah Bond (Freshfields Bruckhaus Deringer) considers the implications for businesses of the proposed changes to required transfer pricing documentation currently under consultation.

Jeremy Mindell

Jeremy Mindell (Primondell) believes that judicial interpretation of existing legislation is preferable to a wholesale codification of the law that would become outdated and easy to manipulate.

Sean Alexander

Steve Watts

Steve Watts and Sean Alexander (BDO) provide a practical guide to a common practice for most commercial property transactions.

Tim Sarson

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

Matthew Mortimer

Emma Noehrbass

Matthew Mortimer and Emma Noehrbass (Mayer Brown) consider some important tax treatments that can apply to receivables finance transactions.

Edward Milliner

A recent case and an old conundrum provide neat illustrations of the problems that arise when statutory provisions come into conflict, as Edward Milliner (Slaughter and May) reports.

Etienne Wong

There are always corners hidden in the world of VAT that bear illumination, writes Etienne Wong (Old Square Tax Chambers).

Claire Miles

The government is taking a timely look at the stamp duty treatment of insurance linked securities. Claire Miles (Willkie Farr & Gallagher) considers what this means for the UK insurance market.