ANALYSIS

Cutting edge analysis on tax issues.

Andrew Goldstone

Katie Doyle

This month's review, by private client tax experts at Mishcon de Reya.

Helen Adams

Helen Adams (BDO) considers the extent of HMRC's powers on discovery in the light of recent case law.

Hugh Gunson

Hugh Gunson (Charles Russell Speechlys) explains how best taxpayers and their advisers can manage HMRC enquiries into domicile.

Constantine Christofi

Adam Craggs

Adam Craggs and Constantine Christofi (RPC) provide a quarterly update on trends and themes in the world of contentious tax.

Emily McCarthy

Callum Fowers

Emily McCarthy and Callum Fowers (Hogan Lovells) look at where the EU prohibition of charging 1.5% SDRT on an issue of shares to clearance services and depositary receipt systems stands in the event of a no-deal Brexit.

David Smith

HMRC has published a further policy paper and consultation document setting out details of the proposed reforms to the private sector off-payroll working rules due to take effect from April 2020. David Smith (DLA Piper) examines the detail.

Simon Fennell

Where has it all gone wrong? Simon Fennell (Shoosmiths) aregues that reforms to the aggregates levy do not go far enough.

Nicola Saccardo

Nicola Saccardo (Maisto e Associati) discusses potential direct tax consequences of Brexit for multinational groups.

Sarah Gabbai

Sarah Gabbai (McDermott Will & Emery) considers two important changes to the IFA regime introduced by the Finance Act 2019.

Mark Fielden

David Coates

A 1% surcharge for non-residents is the latest proposed change to residential SDLT. Mark Fielden and David Coates (Kingston Smith) examine the detail and assess the impact.

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