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ANALYSIS

Cutting edge analysis on tax issues.

Summer economic statement premium
Card image Chris Sanger
The chancellor served more than an hors d’oeuvre but still left room for the Autumn Budget.
9 July 2020
UK/EU tax and customs negotiations: where are we now? premium
Card image Timothy Lyons QC
Timothy Lyons QC (39 Essex Chambers) discusses the main areas of difficulty which will be facing the negotiators in the coming months.
8 July 2020
BlackRock: single supply, dual use – apportionment? premium
Card image Etienne Wong
Etienne Wong (Old Square Chambers) examines the CJEU’s decision concerning VAT on a single supply of investment management services used to manage both special investment funds and non-SIFs.
8 July 2020
Indirect loans to participators premium
Card image Natasha Kaye
Card image Reshma David
Natasha Kaye and Reshma David (Cooley) examine the scope of the close company indirect loan to participator rule in CTA 2010 s 459.
8 July 2020
Taxation of the life sciences sector premium
Card image Gary Ashford
Gary Ashford (Harbottle and Lewis) examines some of the tax issues facing those operating in the industry.
7 July 2020
Tax and the City review for July 2020 premium
Card image Mike Lane
Card image Zoe Andrews
Mike Lane and Zoe Andrews (Slaughter and May) provide your monthly update on tax developments affecting the City.
6 July 2020
Taxation of credit funds: from one crisis to another premium
Card image Will Smith
Card image Lily Teh
Will Smith and Lily Teh (White & Case) consider some of the major trends and tax issues relevant to the establishment and operation of credit funds. 
2 July 2020
Transfer pricing implications of Covid-19 premium
Card image Paul Daly
Card image Ken Almand
Changes in transfer pricing policies may be required as a result of the impact of Covid-19, as Ken Almand and Paul Daly (BDO) explain.
1 July 2020
The VAT review for July 2020 premium
Card image Gary Barnett
Card image Nick Cronkshaw
Nick Cronkshaw and Gary Barnett (Simmons & Simmons) provide your monthly guide to the latest VAT developments that matter.
1 July 2020
EMI and Covid-19: why the delay? premium
Card image Thomas Dalby
Thomas Dalby (Markel Tax) discusses state aid issues in relation to the enterprise management incentive scheme.

30 June 2020
EDITOR'S PICKstar
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Sir J Griffin v HMRC
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