ANALYSIS

Cutting edge analysis on tax issues.

Tim Sarson

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

Sophie Lloyd Hannah Manning Laura Jackson

Hannah Manning, Sophie Lloyd and Laura Jackson (Travers Smith) consider how HMRC may use its new legislative power to automate certain functions.

Helen Adams

Richard Morley

Helen Adams and Richard Morley (BDO) explore how HMRC is able to recover excessive Covid-19 support payments.

Jackie Wheaton

Jackie Wheaton (BDO) examines the case law in determining when a company is resident in the UK for tax purposes.

Sean Randall

Sean Randall (Blick Rothenberg) examines the draft legislation that will introduce an SDLT surcharge for foreign buyers of residential property from April 2021.

Christine Yuill

Richard Croker

Christine Yuill and Richard Croker (Pinsent Masons) discuss the VAT considerations in respect of lease variations as tenants seek to negotiate lower rental liabilities during Covid-19.

Mike Lane

Zoe Andrews

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

Gary Barnett

Jo Crookshank

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

Tim Sarson

Tim Sarson (KPMG) provides your monthly round up of developments in the international tax arena.

Edward Buxton

May Smith

The OECD and European Commission have published proposals to impose reporting obligations on online platforms relating to their users. May Smith and Edward Buxton (Freshfields Bruckhaus Deringer) review the proposals.

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