ANALYSIS

Cutting edge analysis on tax issues.

In this month’s review, Sophie Dworetzsky (Charles Russell Speechlys) examines a case on distributions from an offshore company, a potentially farreaching proposed change to the definition of permanent establishment and the latest HMRC guidance.

Michael Paulin

Michael Paulin (1 Crown Office Row) considers the impact of HMRC’s broader view of tax fraud in its updated COP 9.

Jack Prytherch

Jack Prytherch (Osborne Clarke) sets out the practical steps that taxpayers can take to minimise delays in their disputes with HMRC and so mitigate any additional interest charged.

Baroness Neville-Rolfe DBE CMG

The Shadow Treasury Minister in the House of Lords, Baroness Neville- Rolfe DBE CMG, explains why and how the Opposition challenged the Government’s NIC changes in the House of Lords.

Paul Shaw

Paul Shaw (Gowling WLG) provides a practical guide to the new regime.

Zoe Andrews

Mike Lane

The application of Ramsay in a recent case and HMRC’s revised guidance on salaried members are among the topics covered in this month’s review by Mike Lane and Zoe Andrews (Slaughter and May).

John Angood

James Hewitt

John Angood and James Hewitt (BDO) provide a back to basics guide.

Fabian Barth

VAT law struggles to address the distinction between legal and equitable ownership, but case law can provide some answers, writes Fabian Barth (Alvarez & Marsal).

A report by Lexis®+UK Tax on the tax policy announcements.

David Whiscombe

The Government’s plan to launch a new tax whistleblower scheme raises a number of questions – and it’s not clear how many have been fully thought through, writes David Whiscombe.

Go to page of 435