ANALYSIS

Cutting edge analysis on tax issues.

Jeremy Cape

Tax lawyer Jeremy Cape talks to former shadow chancellor Sir Oliver Letwin about the political challenges facing tax policy makers.

Stephen Daly

The OTS’s recommendations on HMRC guidance provides some hope that in the future reliance on guidance will be less risky, writes Stephen Daly (King’s College London).

Timothy Lyons QC

Timothy Lyons QC (39 Essex Chambers) considers the interaction of our laws with Europe since 1973 and looks to what the future might hold.

Kunal Nathwani Ben Jones James Burnie Andrew Henderson

Taxing token generation events (ICOs) is notoriously uncertain. Ben Jones, Kunal Nathwani, Andrew Henderson and James Burnie (Eversheds Sutherland) review some of the key issues.

Andrew Goldstone

Stuart Adams

Andrew Goldstone and Stuart Adams (Mishcon de Reya) provide your monthly update.

David Rudling

An adviser explains the EU proposed cross-border B2B VAT rules to Peckham’s most famous resident. David Rudling (LexisNexis) listens in.

Philippe Gamito

Irina Maslova

Philippe Gamito and Irina Maslova (KPMG) review an advocate general’s opinion which adds significant complexity to VAT recovery by a branch supporting its foreign head office.

Julian Feiner

Julian Feiner (Dentons) examines the consultation by Jersey and the other Crown dependencies to introduce substance requirements for company tax residents by the end of 2018.

Matthew Hodkin

David Schultz

Matthew Hodkin and David Schultz (Norton Rose Fulbright) consider the broader implications of an FTT decision on capital allowances for expenditure on a hydroelectric power project.

James Stewart

James Stewart (Taylor Wessing) reviews the draft legislation extending corporation tax to the UK property income of offshore corporate landlords, and the potential impact on offshore structures.

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