ANALYSIS

Cutting edge analysis on tax issues.

David Jamieson (Baker McKenzie) reviews the Supreme Court’s ruling on when a supply takes place for VAT purposes, with practical lessons for intra-group invoicing and insights into how UK courts are engaging with CJEU case law post-Brexit.

Jo Crookshank

Gary Barnett

Jo Crookshank and Gary Barnett (Simmons & Simmons) provide this month’s round-up of the latest VAT developments, including two CJEU rulings.

Andrew Dixon OBE

Andrew Dixon OBE, founder of Fairer Share, makes the case for the introduction of a proportional property tax.

Kyle Rainsford

Following a recent flurry of cases, Kyle Rainsford (Addleshaw Goddard) revisits the basic principles of interpreting tax treaties in the UK.

Tim Sarson

Tim Sarson (KPMG) reports the latest trends and developments from around the globe.

Giles Salmond

Guy Bud

Giles Salmond and Guy Bud (Stewarts) assess the impact of a recent CJEU ruling on the VAT treatment of intra-group transfer pricing adjustments and the limits of tax authority powers to challenge input tax recovery.

Philip Baker KC

The prognosis for international tax reform does not look good, writes Philip Baker KC (Field Court Tax Chambers).

Jack Prytherch

Yousuf Chughtai

HMRC’s newly published materials raise important questions about how taxpayers are engaging with the UTT regime in practice, writes Yousuf Chughtai and Jack Prytherch (Osborne Clarke).

Amy Clarke

Andrew Stewart

The International Controlled Transaction Schedule is expected to be introduced in the UK in the foreseeable future. Andrew Stewart and Amy Clarke (BDO) explain how to prepare.

Dominic Lawrance

Mandatory registration of tax advisers, new guidance on tax compliance and FTT decisions on ‘the meaning of life’ and the taxation of pension payments are reviewed by Dominic Lawrance (Charles Russell Speechlys).

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