ANALYSIS

Cutting edge analysis on tax issues.

Etienne Wong

Etienne Wong (Old Square Tax Chambers) casts a quizzical eye over the changing VAT landscape in 2019.

Arabella Murphy

Claire Weeks

Arabella Murphy and Claire Weeks (Maurice Turnor Gardner) examine the changing private client tax landscape.

Ashley Greenbank

Even without a Budget, 2019 has been a year of significant change to the taxation of corporates, writes Ashley Greenbank (Macfarlanes).

Nikolaas Van Robbroeck

Jordan Serfati

1 December 2019 marks the start of the new European Commission led by incoming President Ursula von der Leyen. Jordan Serfati and Nikolaas Van Robbroeck (Freshfields Bruckhaus Deringer) consider what's in store for tax policy.

Michael Conlon KC

A decade of tax decisions examined by Michael Conlon QC (Temple Tax Chambers).

Stuart Adam

The three main political parties offer voters starkly different choices on tax, writes Stuart Adam of the IFS.

Gary Barnett

Martin Shah

This month's guide to the VAT developments that matter, by Martin Shah and Gary Barnett (Simmons & Simmons).

Philippe Gamito

Mark Agnew

The Swedish Supreme Court’s recent referral of Danske Bank to the CJEU reopens the Skandia debate on how the VAT grouping rules should apply in complex cross-border scenarios across the EU, as Mark Agnew and Philippe Gamito (Baker McKenzie) explain.

Rob Woodward

Dawn Register

Dawn Register and Robert Woodward (BDO) examine the Upper Tribunal’s decision in Ackroyd, which creates a new precedent on how to determine control for the purposes of establishing whether the intermediaries legislation applies.