ANALYSIS

Cutting edge analysis on tax issues.

Helen Buchanan Will Robinson May Smith Emily Szasz

The UK has proposed a new digital services tax. Helen Buchanan, May Smith, Emily Szasz and Will Robinson (Freshfields Bruckhaus Deringer) consider the proposals.

A report by Lexis®PSL Tax

Jonathan Peacock KC

Good friends should help each other? Jonathan Peacock QC (11 New Square) examines the provision of tax information by HMRC to a foreign tax authority in light of a robust decision in a long running battle in New Zealand.

Mike Lane

Zoe Andrews

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

Alex Tostevin

Etienne Wong

What is or is not a ‘special investment fund’ for VAT purposes? Etienne Wong (Old Square Tax Chambers) and Alex Tostevin (Dentons) examine the concept, tracing its evolution from its origin to the most recent CJEU ruling.

Brenda Coleman Andrew Howard Leo Arnaboldi III

Brenda Coleman, Andrew Howard and Leo Arnaboldi III (Ropes & Gray) explain the tax matters surrounding buy-outs by private equity funds. This article will be followed by shorter updates examining further practical issues.

Ray McCann

Ray McCann (CIOT) raises concerns for taxpayers’ rights as HMRC’s powers appear only to be challenged through expensive and uncertain judicial review.

David Smith Economics expert

Philip Hammond took advantage of an improvement in the public finances to avoid tax hikes in the Budget. Should he have raised taxes anyway, David Smith asks.