ANALYSIS

Cutting edge analysis on tax issues.

Julian Feiner (Clifford Chance) discusses the taxpayers' resounding victory at the Upper Tribunal in the company residency case of Development Securities plc and others v HMRC.

David Smith Economics expert

The Tory leadership candidates are proposing large-scale tax cuts and public spending increases. The question is whether they will ever be implemented, as David Smith reports.

Heather Self

In our continuing series, Heather Self examines some of the tax issues that make the national headlines. This week, tax promises from politicians.

Gemma Grunewald

Helen Cox

In the first of a new series examining tax issues during the lifecycle of a business, Helen Cox and Gemma Grunewald (Fladgate) examine the tax issues to be considered when founding a business.

Claire Lillie

Claire Lillie (EY) sets out some proactive planning techniques that can be implemented to reduce the mixed fund burden, and some strategies that can allow for efficient UK remittances of funds to be made where needed.

Tim Sarson

This month's international review, by Tim Sarson (KPMG).

Paul Daly

Ben Henton

Transfer pricing enquiries are becoming a commonplace challenge within the UK tax landscape. Paul Daly and Ben Henton (BDO) examine the practical issues.

Helen Adams

Recent court decisions suggest that the meaning of 'deliberate' behaviour now differs for ‘discovery’ assessments compared to penalties for errors, writes Helen Adams (BDO).

Cristiana Bulbuc

Lee Ellis

Hyrax and Curzon Capital Ltd consider for the first time the provisions governing HMRC’s ability to seek an order that a scheme is notifiable under DOTAS. Lee Ellis and Cristiana Bulbuc (Stewarts Law) consider the practical implications.

Alun Oliver

Alun Oliver (E³ Consulting) discusses the relief to UK corporation taxpayers that alleviates the costs in remediating contaminated or long-term derelict sites.

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