ANALYSIS

Cutting edge analysis on tax issues.

Claudine Fox

Nick Evans

The UK hybrid rules impose double taxation as currently enacted, explain Nick Evans and Claudine Fox (Baker McKenzie). Changes will be made, but do they go far enough?

Suzanne Alcock

The Spring Budget 2021 provides temporary first-year allowances to drive an ‘investment-led’ recovery. Suzanne Alcock (EY) reviews the changes.

Gary Barnett

Bryn Reynolds

Recent VAT developments that matter, examined by Bryn Reynolds and Gary Barnett (Simmons & Simmons).

Andrew Marr

Andrew Marr (Forbes Dawson) focuses on the various reasons why the initial ‘worst case scenario’ SDLT calculation may not be correct.

Simon York CBE

Simon York (HMRC) explain how HMRC’s Fraud Investigation Service is leading the domestic and international response to tax evasion.

Chris Holmes

Ben Handley

Chris Holmes and Ben Handley (BDO) provide a guide to a relatively quick and simple method of separating a company’s activities.

Aaron Mehta Creina Kane Jenni Bullivant

Jenni Bullivant, Creina Kane and Aaron Mehta (PwC) reflect on the host of international tax issues and complexities associated with international holding structures as a consequence of the continually changing external landscape.

Helen Coward Hugh Gunson Guy Bud

Helen Coward, Guy Bud and Hugh Gunson (Charles Russell Speechlys) examine two decisions that raise interesting points of law relating to remuneration arrangements in partnerships with individual and corporate membership.