ANALYSIS

Cutting edge analysis on tax issues.

Groups will need to review their existing arrangements and consider appropriate jurisdictions for new investments, write Emily Osborne and Hilary Barclay (Stephenson Harwood).

Dominic Lawrance Helen Coward Catrin Harrison

Dominic Lawrance, Helen Coward and Catrin Harrison (Charles Russell Speechlys) analyse the recent overhaul of the rules on land disposals.

Siv Devakumar

Simon Skinner

What are the ORIP rules? What are they seeking to achieve? It is perhaps surprising that so little has been said about the offshore receipts in respect of intangible property (ORIP) rules. After all, these are internationally unique, transformed...

Moustapha Hammoud

Andrew Goldstone

Experts at Mishcon de Reya examine recent developments that matter.

Ian Goodwin

Ian Goodwin (Mazars) discusses recent developments and the compliance issues facing employers.

Patrick Cannon

Barrister Patrick Cannon (15 Old Square) provides first hand insight on when and how to use mediation to resolve tax disputes.

Nigel Giles Chris Holmes Chris Chapple

A '20 questions' guide to this most valuable relief.

Mike Lane

Zoe Andrews

Mike Lane and Zoe Andrews (Slaughter and May) provide your monthly update on tax developments affecting the City.

Kevin Offer

Kevin Offer (Hardwick and Morris) examines the tribunal decision in Hull City AFC (Tigers) Ltd v HMRC that provides the first judicial guidance since the Sports Club case on how to approach the question of whether a payment for image rights constitutes earnings.