ANALYSIS

Cutting edge analysis on tax issues.

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.

Edward Reed

Sam Epstein

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

Philippe Gamito

Mark Agnew

Mark Agnew and Philippe Gamito (Baker McKenzie) examine the continuing viability of VAT groups in the light of a recent CJEU decision.

Clare Anderson

Clare Anderson (Smith & Williamson) provides a practical guide to the complexities and administrative requirements.

David Alcock

Ritchie Tout

David Alcock (Anthony Collins Solicitors) and Ritchie Tout (Mazars) discuss the positive applications of EOTs and possible pitfalls facing advisers.

Paul Aplin OBE

Former ICAEW president, Paul Aplin OBE, believes that this will need stakeholder engagement, investment in technology and a willingness to think outside the box.