ANALYSIS

Cutting edge analysis on tax issues.

Tim Sarson

Tim Sarson (KPMG) reviews some of the interesting developments that unfolded over the past year in the international tax arena.

Ami Jack

Ami Jack (Smith & Williamson) sets out a guide to the main political parties’ tax proposals in the run-up to the general election.

Matthew Findley

Dominic Stuttaford

The after-effects of the Rangers decision are being felt beyond the tax tribunals. Dominic Stuttaford and Matthew Findley (Norton Rose Fulbright) review lessons from two recent cases on directors' duties for unpaid PAYE and NICs relating to unsuccessful EBT schemes.

Steven Porter

Catherine Robins

The government intends to change the law retrospectively to make it clear that HMRC can use automated processes to issue notices to file returns and to issue penalties, report Catherine Robins and Steven Porter (Pinsent Masons).

John Lovell

John Lovell (Lovell Consulting) provides some practical guidance on the new allowance following publication of HMRC's guidance.

Brin Rajathurai

Murray Clayson

Experts at Freshfields Bruckhaus Deringer examine the OECD's pillar two proposals which could have a fundamental impact on the way all multinationals are taxed.

Andrew Goldstone

Katie Doyle

The latest private client developments that matter, by experts at Mishcon de Reya.

Sarah Lane

The Upper Tribunal’s decision has complicated the position regarding the taxation of loyalty rewards, writes Sarah Lane (Burges Salmon).

Wiebe Dijkstra

Arjan Kleinhout

The judgments of the General Court in the Starbucks and Fiat cases give important guidance on some of the fundamental questions concerning the application of EU state aid rules to individual tax rulings, write Wiebe Dijkstra and Arjan Kleinhout (De Brauw Blackstone Westbroek).