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ANALYSIS

Cutting edge analysis on tax issues.

Andrew Goldstone and Alexander Makinson (Mishcon de Reya) review the latest tax developments affecting private clients.
Emily Szasz and Charlotte Anderson (Freshfields Bruckhaus Deringer) examine the FTT decision on the interaction between domestic appeals and MAPs which are provided for in double tax treaties.
Paul Aplin OBE (A C Mole & Sons) welcomes proposals for a new professional standards committee.
Piercing the corporate veil? Robert Waterson and Constantine Christofi (RPC) review the draft provisions that will empower HMRC to issue joint liability notices.
Mike Lane and Zoe Andrews (Slaughter and May) provide your monthly update on tax developments affecting the City.
Gideon Sanitt (Macfarlanes) examines the decision in Ingenious that provides some guidance as to how courts might determine whether there is a genuine commercial trading arrangement with a view to profit.
Changes to income tax and corporate tax rates, the replacement of inheritance tax, and potentially radical changes to the taxation of land? Geoffrey Todd (Boodle Hatfield) reviews Labour's tax policy.
Helena Luckhurst and Katie Mitchell (Fladgate) consider the succession planning issues that entrepreneurs should consider at both an early stage and throughout the lifecycle of their business.
HMRC's revised business risk review process is due to launch on 1 October. Laura Harper (BDO) provides an advance preview.
HMRC's call for evidence on partial exemption policy demands a considered response, writes Graham Elliott (City & Cambridge Consultancy).
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