ANALYSIS

Cutting edge analysis on tax issues.

Gregory Price Rhiannon Kinghall Were Ashley Greenbank

Experts at Macfarlanes examine the latest pronouncements from HMRC and the OECD on the impact of Covid-19 on company tax residence.

Moustapha Hammoud

Andrew Goldstone

Andrew Goldstone and Moustapha Hammoud (Mishcon de Reya) provide a monthly update.

Judy Harrison

Michael Alliston

Michael Alliston and Judy Harrison (Norton Rose Fulbright) consider what's new in HMRC's guidance and how the Finance Bill legislation has changed since the earlier draft.

Matthew Mortimer

Kitty Swanson

Matthew Mortimer and Kitty Swanson (Mayer Brown) provide a practical guide.

Alfred Artley

George Peretz KC

George Peretz QC and Alfred Artley (Monckton Chambers) explain how the Protocol will be subject to significant European oversight that could result in prolonged litigation, both domestically and at EU level.

Jitendra Patel

Jitendra Patel (BDO) examines the rules six years since their introduction and in light of the first reported case on their application.

Sam Mitha CBE

Former HMRC policy adviser Sam Mitha CBE speculates on changes to the tax rules following government support for the self-employed in the wake of the coronavirus crisis.

A report by the global tax team at Allen & Overy.

Andrew Howard

Andrew Howard (Ropes & Gray) considers the proposals that might provide an opportunity to achieve a material boost for the UK asset management industry.

Matthew Greene

Ian Hyde

Ian Hyde and Matthew Greene (Osborne Clarke) examine the government’s plans to require large businesses to notify HMRC of uncertain tax treatments they have adopted after April 2021.

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