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ANALYSIS

Cutting edge analysis on tax issues.

International review for March 2019 premium
Card image Tim Sarson
Tim Sarson (KPMG) provides this month’s briefing on the international tax developments that matter.
28 March 2019
April 2019 tax changes
Card image Dan Nazarian Donna Huggard Mark Groom Patricia Mock
This report, which sets out the key tax changes taking effect from April, was prepared by Deloitte’s Mark Groom (partner), Patricia Mock (tax director), Dan Nazarian (associate director) and Donna Huggard (associate director).
27 March 2019
The Danish conduit cases: a landmark ruling on withholding tax and abuse of rights starpremium
Card image Andrew Howard
The CJEU paves the way for denial of withholding tax exemption for private equity holding and finance companies in Denmark, writes Andrew Howard (Ropes & Gray).
 
21 March 2019
Farnborough Airport: losing control? premium
Card image Tim Harrop
Card image Sorsha Reilly
Sorsha Reilly and Tim Harrop (Allen & Overy) examine the Court of Appeal’s ruling that HMRC was entitled to deny claims to group relief surrendered by a company in receivership.
 
21 March 2019
The proposals on insolvency and Crown preference premium
Card image Rachael Markham
Rachael Markham (Squire Patton Boggs) considers the potential impact of the proposals to restore HMRC as a preferential creditor in company insolvencies.
21 March 2019
Brexit: all united by fatigue and confusion premium
Card image Philip Stephens
The political arguments are set to rage for several years to come and the nation will pay the price of the uncertainty, writes Philip Stephens.
20 March 2019
Tax Journal, Spring Statement issue
Please click here for full issue.
15 March 2019
Spring Statement 2019: calm amidst the chaos
Card image Rhiannon Kinghall Were
Rhiannon Kinghall Were (Macfarlanes) provides an overview of the chancellor's Spring Statement.
14 March 2019
Guide to the Spring Statement 2019 premium

A summary of the tax-related announcements made with the Spring Statement, by Lexis®PSL Tax.

14 March 2019
Spring Statement 2019: economics view
Card image John Hawksworth
The chancellor promises extra spending if a Brexit deal can be done, writes John Hawksworth (PwC)
13 March 2019
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