ANALYSIS

Cutting edge analysis on tax issues.

Tim Sarson

Tim Sarson (KPMG) provides this month’s briefing on the international tax developments that matter.

Etienne Wong (Old Square Tax Chambers) and Alex Tostevin (Dentons) compare the VAT treatment of direct investment and investment through a fund in the light of recent EU cases.

Jeremy Cavendish

Karen Cooper

Karen Cooper and Jeremy Cavendish (Cooper Cavendish) provide a practical guide to this popular alternative business structure.

Mike Lane

Steve Edge

Steve Edge and Mike Lane (Slaughter and May) examine the new TP/DPT disclosure facility that was announced by HMRC last week.

Robert Langston

Robert Langston (Saffery Champness) outlines the key points, highlights the areas that are not covered, and considers some of the practical problems.

Gideon Sanitt

Gideon Sanitt (Macfarlanes) examines the Upper Tribunal decision that clarified some of the limits on HMRC’s ability to stand aside from its guidance.

David Whiscombe

HMRC has rethought some of the Budget changes to entrepreneurs’ relief. David Whiscombe (BKL) explains.

Mike Lane

Zoe Andrews

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

Chris Thomas

Catherine Robins

Catherine Robins and Chris Thomas (Pinsent Masons) consider the compliance issues with the introduction of the new rules.

Gregory Price

Rhiannon Kinghall Were

Gregory Price and Rhiannon Kinghall Were (Macfarlanes) consider how companies can develop an approach to tax within a wider framework for corporate governance.

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