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ANALYSIS

Cutting edge analysis on tax issues.

Corporate residence and the economic substance requirements premium
Card image Zoe Wyatt
Card image Andrew Parkes
Andrew Parkes and Zoe Wyatt (Milestone International Tax Partners) examine the measures being taken and how they might be imposed.
7 February 2019
A Brexit tax checklist: are you ready for ‘no deal’? star
Card image Charishma Juddoo
Card image Ashley Greenbank
Ashley Greenbank and Charishma Juddoo (Macfarlanes) set out the key matters that should be considered before Brexit day.
 
7 February 2019
Tax and the City review for February 2019 premium
Card image Mike Lane
Card image Zoe Andrews
Mike Lane and Zoe Andrews (Slaughter and May) provide your monthly update on tax developments affecting the City.
7 February 2019
How to handle the cleansing and mixed funds rules starpremium
Card image Emma Heelis-Adams
The cleansing and mixed fund rules present a unique opportunity for non-UK domiciliaries to access clean capital for UK expenditure. Emma Heelis-Adams (Burges Salmon) explains.
 
30 January 2019
CGT deferral on ceasing UK residence: the exit charge payment plan premium
Card image James Austen
James Austen (Charles Russell Speechlys) provides some advice when navigating the legal rapids and shallows.
 
30 January 2019
Data centres and tax territoriality premium
Card image Ceri Stoner
Card image Clara Coudert
How do you catch a digital cloud and pin it down? Ceri Stoner (Wiggin) and Clara Coudert (Kering) ask whether data centres could provide a viable alternative to the consumer as a tax nexus.
 
30 January 2019
The Finance Bill rules on profit fragmentation premium
Card image Mark Saunders

Substantial changes have been made to the profit fragmentation anti-avoidance since the original consultation was published, writes Mark Saunders (PwC).

30 January 2019
The VAT review for February 2019 premium
Card image Gary Barnett
Card image Heather Rowlands

Your monthly VAT update, by experts at Simmons & Simmons.

30 January 2019
Beagles: ‘staleness’ in discovery premium
Card image Steven Porter
Card image Josie Hills
Josie Hills and Steven Porter (Pinsent Masons) explore when a discovery by HMRC is considered stale following recent case law.
 
24 January 2019
Private client review for January 2019 premium
Card image Katherine Forster
Card image Andrew Goldstone
Andrew Goldstone and Katherine Forster (Mishcon de Reya) provide the monthly update on the latest tax developments affecting private clients.
 
23 January 2019
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
Jumpman Gaming Ltd v HMRC
30 September 2026
K Poznic v HMRC
30 September 2026
IN BRIEFRSS Read all
Substantial
23 September 2026 / Peter Vaines
MOST READ Read all
Sir J Griffin v HMRC
23 September 2026
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