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ANALYSIS

Cutting edge analysis on tax issues.

The VAT review for September 2019
Card image Gary Barnett
Card image Martin Shah
Your monthly VAT review, by experts at Simmons & Simmons. 
2 August 2019
Employment tax: the period that earnings are ‘for’ star
Card image Nigel Doran
A recent tribunal decision on the taxation of a retention payment is a retrograde step, writes Nigel Doran (Macfarlanes).
1 August 2019
IHT review: reform of business property relief
Card image Ashley Greenbank
Ashley Greenbank (Macfarlanes) considers the BPR aspects of the Office of Tax Simplification's IHT report.
30 July 2019
Private client review for July 2019 premium
Card image Jonathan S. Betesh
Card image Andrew Goldstone
Andrew Goldstone and Jonathan S. Betesh (Mishcon de Reya) review the latest tax developments affecting private clients.
24 July 2019
Avoidance outside tax: a new turn for Ramsay premium
Card image Dominic Stuttaford
Card image Sofia Casselbrant
Sofia Casselbrant-Multala and Dominic Stuttaford (Norton Rose Fulbright) examine the Court of Appeal decision in Rossendale that demonstrates the potential general application of the Ramsay approach, but clearly shows its limits as a means of countering avoidance.
24 July 2019
IR35: what happens to the 90%? premium
Card image Jason Collins
Jason Collins (Pinsent Masons) highlights the measures that personal service companies need to put in place to minimise the effect of not complying with the IR35 rules.
24 July 2019
Tax covenants: lessons from the Court of Appeal premium
Card image Jeremy Moncrieff
Jeremy Moncrieff (Macfarlanes) sets out the key points and practical implications of the decision in Minera Las Bambas and another v Glencore Queensland and others in respect of a tax covenant given under a share purchase agreement.
23 July 2019
International review for July 2019 premium
Card image Tim Sarson
Tim Sarson (KPMG) provides your monthly update on international tax.
23 July 2019
University of Cambridge: non-taxable transactions and VAT deductibility premium
Card image Etienne Wong
Etienne Wong (15 Old Square) examines the CJEU decision and the background to VAT deductibility.
23 July 2019
Closing HMRC enquiries
Card image Craig Thomson
We now have two recent opposing tribunal judgments on how the partial closure notice rules operate, writes Craig Thomson (Grant Thornton).
22 July 2019
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
Jumpman Gaming Ltd v HMRC
30 September 2026
K Poznic v HMRC
30 September 2026
IN BRIEFRSS Read all
Substantial
23 September 2026 / Peter Vaines
MOST READ Read all
Sir J Griffin v HMRC
23 September 2026
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