ANALYSIS

Cutting edge analysis on tax issues.

Following a recent flurry of cases, Kyle Rainsford (Addleshaw Goddard) revisits the basic principles of interpreting tax treaties in the UK.

Tim Sarson

Tim Sarson (KPMG) reports the latest trends and developments from around the globe.

Giles Salmond

Guy Bud

Giles Salmond and Guy Bud (Stewarts) assess the impact of a recent CJEU ruling on the VAT treatment of intra-group transfer pricing adjustments and the limits of tax authority powers to challenge input tax recovery.

Philip Baker KC

The prognosis for international tax reform does not look good, writes Philip Baker KC (Field Court Tax Chambers).

Jack Prytherch

Yousuf Chughtai

HMRC’s newly published materials raise important questions about how taxpayers are engaging with the UTT regime in practice, writes Yousuf Chughtai and Jack Prytherch (Osborne Clarke).

Amy Clarke

Andrew Stewart

The International Controlled Transaction Schedule is expected to be introduced in the UK in the foreseeable future. Andrew Stewart and Amy Clarke (BDO) explain how to prepare.

Dominic Lawrance

Mandatory registration of tax advisers, new guidance on tax compliance and FTT decisions on ‘the meaning of life’ and the taxation of pension payments are reviewed by Dominic Lawrance (Charles Russell Speechlys).

Fabian Barth

James Hurst

Fabian Barth (Alvarez & Marsal) and James Hurst (Johnston Carmichael) consider the scope and implications of the recent Supreme Court judgment.

Conrad Young

Tax technology adviser Conrad Young considers AI's rapidly increasing role for tax authorities and tax market participants.

Zoe Andrews

Mike Lane

The tribunal decision in Currys on the degrouping charge and L-day material relevant to financial institutions are among the developments in this month's review by Mike Lane and Zoe Andrews (Slaughter and May).

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