ANALYSIS

Cutting edge analysis on tax issues.

Sarah Halsted (BDO) presents a summary of the standard rates of VAT currently in force in each member state.

Joseph Irwin

Michael Anderson and Joseph Irwin (Joseph Hage Aaronson) examine the recent High Court judgment that found largely in favour of HMRC.

Mike Lane

Zoe Andrews

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

Justine Riccomini

Charlotte Barbour

Charlotte Barbour and Justine Riccomini (ICAS) review the policy issues surrounding the Scottish government's proposals on the potential introduction of a tourism tax.

Gideon Sanitt

Gideon Sanitt (Macfarlanes) considers the human rights challenge by the Loan Charge Action Group against rules taxing historical employment related loans that are outstanding on 5 April 2019.

David Smith Economics expert

The public finances continue to outperform expectations, providing Philip Hammond with a strong platform ahead of his 13 March spring statement. But the risks have not gone away, as David Smith reports.

Jake Iles

Ray Chidell

A recent tribunal decision confirms that the ‘pooling requirement’ may be met despite failures by former owners, write Ray Chidell and Jake Iles (Six Forward Capital Allowances).

Alison Hughes

Lorna Jordan

Lorna Jordan and Alison Hughes (KPMG) consider some of the practical issues that can arise when claiming corporation tax deductions in respect of share incentive arrangements.

Andrew Goldstone

Andrew Goldstone (Mishcon de Reya) believes that a recent case raises concerns over HMRC’s approach to litigation and illustrates the need for change in the EIS legislation.