ANALYSIS

Cutting edge analysis on tax issues.

Adam Craggs

In this quarterly review, Adam Craggs and Michelle Sloane (RPC) consider HMRC’s increasing propensity to seek the production of documents from accountants and other professional advisers, HMRC’s new policy of challenging taxpayers’ loan relationships, and the increase in the number of domicile enquiries launched by HMRC.

David Pett

David Pett (Temple Tax Chambers) argues that outstanding loan charges should be pursued both as a matter of law and social policy.

Matthew Hodkin

Susie Brain

Matthew Hodkin and Susie Brain (Norton Rose Fulbright) consider HMRC's proposed approach to implementation and how reporting is likely to work within the context of the UK tax system.

Sarah Squires

Sarah Squires (Old Square Tax Chambers) provides a practice guide to the post-2017 (income) loss landscape.

Bridget English

Richard Sultman

Bridget English and Richard Sultman (Cleary Gottlieb Steen & Hamilton) discuss the proposed extension of the stamp duty/SDRT market value rule.

Tim Sarson

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

Jefferson VanderWolk

Robert O'Hare

Robert O’Hare and Jefferson VanderWolk (Squire Patton Boggs) review the operation of the draft rules and speculate on their implementation.

Monica Joseph

Richard Arnott

Monica Joseph and Richard Arnott (EY) set out the changes and highlight some of the complexities that could face individuals who have foreign and unregistered pension plans.