ANALYSIS

Cutting edge analysis on tax issues.

Matthew Harrison

Matthew Harrison (Withers) examines the Upper Tribunal decision concerning the registered pension scheme regime.

Tim Sarson

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

Catrin Harrison

Sophie Dworetzsky

Sophie Dworetzsky and Catrin Harrison (Charles Russell Speechlys) consider what is meant by ‘settlor’ in the context of the protected settlement and tainting rules.

Emma Chamberlain

Emma Chamberlain OBE (Pump Court Tax Chambers) examines some important amendments to the excluded property provisions governing settlements.

Alistair Godwin

Alistair Godwin (Grant Thornton) focuses on the Taxes Acts in order to bring out some of the key features of a ‘security’ that are useful in practice.

Cathryn Vanderspar Rob Smith Ian Zeider

Ian Zeider, Rob Smith and Cathryn Vanderspar (Travers Smith) consider the UK’s interpretation of special investment fund following enactment of the recent VAT finance order.

Sarah Hewson

Sarah Hewson (EY) explains the extent of the tax exemptions on home working equipment.

Sarah Albury

Andrew Goldstone

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

Dominic Stuttaford

Susie Brain

Dominic Stuttaford and Susie Brain (Norton Rose Fulbright) examine the Court of Appeal decision.

John W. Lamszus Daniel J. Pugh Selena Schneider

Selena Schneider, John W. Lamszus and Daniel J. Pugh (Crowe) provide a guide to this common treasury management tool used by multinationals to efficiently manage cash and reduce process and transaction costs.

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