ANALYSIS

Cutting edge analysis on tax issues.

Tony Monger

In every enquiry into a business, HMRC will seek to subject the accounting records to data interrogation. Tony Monger (Mazars) explains what HMRC is looking for.

Rupert Shiers

Jonathan T Stoel

The UK DST in its current form may well breach the UK’s obligations under double tax treaties, international trade law, or both, write Rupert Shiers and Jonathan T Stoel (Hogan Lovells).

Tim Sarson

Tim Sarson (KPMG) assesses the latest developments that matter in the international tax arena.

Richard Asquith

What are the tax and customs implications of new Withdrawal Agreement and non-binding post-Brexit Political Declaration? Richard Asquith (Avalara) reviews.

Richard Dalton

The DRC is delayed but not abandoned. Richard Dalton (BDO) examines where things stand and what steps should be taken before its implementation.

Richard Johnson

David Smith

David Smith and Richard Johnson (DLA Piper) explain the detail of the changes set out in the draft legislation and the responses to the policy paper and consultation document.

Sara Luder

Charles Osborne

Sara Luder and Charles Osborne (Slaughter and May) examine the tax issues when choosing the location of a holding company.

Sam Brodsky

Constantine Christofi

A recent tribunal decision erodes the behavioural distinction between ‘careless’ and ‘deliberate behaviour’, write Constantine Christofi (RPC) and Sam Brodsky (Gray’s Inn Tax Chambers).

Rory Mullan

Rory Mullan (Old Square Tax Chambers) examines two cases that demonstrate the importance of establishing the fundamental requirements of the TOAA code before a charge can be imposed.