ANALYSIS

Cutting edge analysis on tax issues.

Karen Killington and Clarissa Vogelaar-Kelly (KPMG) consider the practical effects of the new regime aimed at harmonising the VAT treatment of vouchers across the member states.

William Morris

Will Morris (PwC and BIAC) considers four factors that will influence international tax policy over the next decade and beyond.

Lucy Sauvage

Laura Harper BDO

HMRC has launched its enhanced business risk review pilot. Lucy Sauvage and Laura Harper (BDO) assess the proposed changes.

Dan White

Geoff Lloyd

Geoff Lloyd and Dan White (EY) examine recent court decisions which tend to favour HMRC’s application of the FN and APN provisions.

Andrew Goldstone

Katie Doyle

Andrew Goldstone and Katie Doyle (Mishcon de Reya) provide your monthly update on the latest tax developments affecting private clients.

Kevin Carletti

Jill Bromwich

Kevin Carletti and Jill Bromwich (KPMG) review the VAT implications of utilising the services of temporary workers.

Sam Mitha CBE

We need an annual wealth tax to mitigate the economic, social and political risks posed by wealth inequality in Britain today, writes Sam Mitha CBE.

Hatice Ismail

Hatice Ismail (Simmons & Simmons) examines the vulnerabilities and safeguards built into the CRS, including as implemented in the UK, and considers the possible implications of a successful taxpayer challenge.

Nigel Doran

Nigel Doran (Macfarlanes) examines a recent FTT case that has implications for every sale by an employer company of an asset to an employee on interest free deferred payment terms.