ANALYSIS

Cutting edge analysis on tax issues.

Andrew Goldstone and Moustapha Hammoud (Mishcon de Reya) review recent tax developments affecting private clients.

Tax structuring advice received and implemented, even where there is a perceived risk of challenge, will not benefit from litigation privilege, writes Dominic Stuttaford (Norton Rose Fulbright).

Jo Crookshank

Jo Crookshank (Simmons & Simmons) welcomes news of the delay in the implementation of these notification proposals, and explains what’s needed to deliver a more workable result.

Heather Self

A recent tribunal decision on whether the taxpayer had an unallowable purpose is likely to be of wide application, as Heather Self (Blick Rothenberg) explains. But was it correctly decided?

Lexis®PSL Tax report on the further draft legislation for Finance Bill 2021 and related materials and consultations published last week.

Paul Farey

The structures and buildings allowance is now two years old. Paul Farey (AECOM) examines an area of uncertainty in the legislation that has already become apparent.

Mike Lane

Zoe Andrews

The latest developments that matter, reviewed by Mike Lane and Zoe Andrews (Slaughter and May).

Dominic Robertson

Dominic Robertson (Slaughter and May) explains what will be changing and how the banks should be preparing.

David Smith Economics expert

This was supposed to be the month of the Budget, in which Rishi Sunak might have set out some tax-raising ideas, but the second national lockdown means that he is still giving plenty of money away, as David Smith reports.

Harry Gillow

Harry Gillow (Monckton Chambers) examines three decisions concerning the VAT treatment of fees charged by local authorities across the UK for access to sports and leisure facilities.

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