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ANALYSIS

Cutting edge analysis on tax issues.

The EU VAT regime is starting to show its age, writes Richard Asquith (Avalara).
This month's private client update, by experts at Mishcon de Reya.
VAT cases on investment funds are invariably interesting, and the latest one - Melford Capital - is no exception, writes Etienne Wong (Old Square Tax Chambers).
Alan Barr and Isobel d'Inverno (Brodies) examine the first ever Scottish Budget to be delivered before its UK equivalent.
David Southern QC (Temple Tax Chambers) examines where things stand following publication of the first batch of draft legislation that restricts the loan charge.
Andrew Sackey (Pinsent Masons) reflects on how HMRC has learnt the art of collaboration to deliver an increasingly joined up and globally consistent compliance message.

Sarah Stenton and Lisa Vanderheide (Stewarts) examine HMRC’s approach to the charging of interest, and argue that it's time for a change.

Nick Skerrett and Heather Rowlands (Simmons & Simmons) discuss a landfill tax decision that is of wider interest as an example of HMRC rowing back on published guidance to minimise exposure to claims.
Mike Lane and Zoe Andrews (Slaughter and May) provide your monthly update on tax developments affecting the City.
Paul Davison and Sam Withnall (Freshfields Bruckhaus Deringer) report on the progress of the state aid recovery following the Commission’s final decision in its investigation last year. 
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