ANALYSIS

Cutting edge analysis on tax issues.

Gary Barnett

Mark Watterson

The latest VAT developments that matter, by Mark Watterson and Gary Barnett (Simmons & Simmons).

Helen Buchanan

John Tolman

Helen Buchanan and John Tolman (Freshfields Bruckhaus Deringer) discuss the published guidance that still leaves many key questions around the scope of DAC 6 reporting obligations.

Eloise Walker

Eloise Walker (Pinsent Masons) discusses HMRC’s change of practice on the VAT treatment of early termination and compensation payments relating to commercial contracts following recent CJEU decisions.

Tim Sarson

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

Helen Coward

Helen Coward (Charles Russell Speechlys) reviews a recent High Court case on the meaning of a gross-up clause in a share purchase agreement.

Nigel Doran

Philip Swinburn

Nigel Doran and Philip Swinburn (Macfarlanes) examine the Upper Tribunal decision on the employment-related securities provisions of ITEPA 2003 Part 7.

Ali Kazimi

Gavin Helmer

Ali Kazimi and Gavin Helmer (Hansuke) consider the nature of the economic crime levy consultation.

May Smith

Emily Szasz

Emily Szasz and May Smith (Freshfields Bruckhaus Deringer) consider the potential impact of these changes on private equity funds and their management teams.

George Peretz KC

George Peretz QC (Monckton Chambers) discusses the legal issues over the government’s decision to ask Parliament for express powers to breach international law.