ANALYSIS

Cutting edge analysis on tax issues.

Mike Lane

Zoe Andrews

This month’s tax developments that matter for the City, by Mike Lane and Zoe Andrews (Slaughter and May).

Michael Reason (Field Court Chambers) reviews a recent Supreme Court decision, which sets out a five point test for whether a college is an ‘eligible body’ for purposes of the VAT education exemption.

David Pett

David Pett (Temple Tax Chambers) looks at the information requirements and how the disguised remuneration rules apply to the loan charge, and to later steps, if no settlement of earlier liabilities has been made with HMRC.

Julia Lloyd

Susie Brain

Julia Lloyd and Susie Brain (Norton Rose Fulbright) provide an overview of the new regime and suggest practical steps that should be taken by taxpayers.

Angela Savin

Harry Smith

Two recent decisions have demonstrated conflicting approaches to the interpretation of multi-step transactions, write Angela Savin and Harry Smith (KPMG).

Simon Fennell

Reform is needed to ensure that the levy does not become a white elephant, writes Simon Fennell (Shoosmiths).

Gary Barnett

Nick Cronkshaw

Nick Cronkshaw and Gary Barnett (Simmons & Simmons) provide your monthly review of the VAT developments that matter.

Paul Davison

The Commission neatly shifts its position on the UK’s CFC rules, writes Paul Davison (Freshfields Bruckhaus Deringer).

Matthew Fleming

Chris Leigh

Matthew Fleming and Chris Leigh (KPMG) examine the legal developments that strengthen HMRC’s ability to tackle cross-border non-compliance.

Bridget English

Richard Sultman

Bridget English and Richard Sultman (Cleary Gottlieb) discuss key tax issues arising from the anticipated discontinuation of LIBOR and transition to alternative ‘nearly risk free’ rates.

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