ANALYSIS

Cutting edge analysis on tax issues.

From PAIFs to RIFS, via CoACSs, REITs and LTAFs. Camilla Spielman (Eversheds Sutherland) examines the changing tax landscape for UK-based property funds.

Helen McGhee

Lynnette Bober

Helen McGhee and Lynnette Bober (Joseph Hage Aaronson) examine what we know now following this week’s policy paper.

Kyle O'Sullivan

The Supreme Court has delivered its judgment in Centrica Overseas Holdings. Kyle O’Sullivan (BCLP) reviews the case and its implications.

Abigail McGregor

Steven Porter

Steven Porter and Abigail McGregor (Pinsent Masons) consider the UTT regime after two years of operation.

Kyle Rainsford

In GE Financial Investments, the Upper Tribunal favoured the functional interpretation while the Court of Appeal favoured the territorial, writes Kyle Rainsford (Addleshaw Goddard).

Sam Inkersole

Family investment companies, discretionary trusts, growth shares, offshore bonds... Sam Inkersole (BKL) considers what can be done within the current rules to pass wealth to the next generation and ultimately shield it from IHT.

Tanja Velling

Alex Sim

A back to basics guide on SP D12 and CGT for partnerships, by Alex Sim and Tanja Velling (Slaughter and May).

Etienne Wong

Etienne Wong (Old Square Tax Chambers) provides a guide to the key points from the Labour government’s introduction of VAT on private school fees.

Anisha Polson

Paul Beausang

The VAT option to tax disapplication rules pose a conundrum for landlords and tenants. Paul Beausang and Anisha Polson (Eversheds Sutherland) consider what should be done.

Michael Ridsdale

Richard Dalton

Richard Dalton (BDO) and Michael Ridsdale (Wedlake Bell) challenge the orthodox view that a dwelling is regarded as being constructed for VAT purposes when it has reached ‘golden brick’.

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