ANALYSIS

Cutting edge analysis on tax issues.

Josh Lom

Josh Lom and David Alexander (Herbert Smith Freehills) consider the extent of the reforms to the corporation tax treatment of intangible fixed assets.

A report by Tolley®Guidance on making appeals and applications to the First-tier Tribunal during the Covid-19 pandemic, with insight on appealing to the Upper Tribunal and judicial review.

Mark Groom

A recent Upper Tribunal decision provides three guiding principles on mutuality of obligation, writes Mark Groom (Deloitte).

David Southern QC

David Southern QC (Temple Tax Chambers) examines the Court of Appeal decision.

Andrew Howard

Rob Mason

Two former London bankers have been found guilty of tax evasion in the first criminal trial related to ‘cum-ex’ trades. Rob Mason (Forensic Risk Alliance) and Andrew Howard (Ropes & Gray) consider the UK impact.

Alfred Artley

George Peretz KC

George Peretz QC and Alfred Artley (Monckton Chambers) explain the protocol’s state aid provisions, and their significance not only for Northern Ireland but also for the UK as a whole.

Mike Lane

Zoe Andrews

Mike Lane and Zoe Andrews (Slaughter and May) provide your monthly update on tax developments affecting the City.

Helen Miller

Stuart Adam

There aren’t many upsides to the current situation but using it as an opportunity to reform the tax system could be a silver lining, write Stuart Adam and Helen Miller (Institute for Fiscal Studies).

Jenny Doak

Stuart Pibworth

Jenny Doak and Stuart Pibworth (Weil, Gotshal & Manges) revisit some of the key UK corporation and withholding tax considerations to consider on guarantees of financial obligations.

Emma Chamberlain

The reservation of benefit legislation continues to be relevant to IHT planning, and the 2017 changes to foreign domiciliaries have extended its scope and importance. Emma Chamberlain (Pump Court Tax Chambers) provides a practical guide to navigating the rules.

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