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ANALYSIS

Cutting edge analysis on tax issues.

VAT on corporate transactions premium
Card image Susie Brain
Card image Chris Bates
Chris Bates and Susie Brain (Norton Rose Fulbright) explore the debate in relation to some recent case law.
 
5 July 2018
Hammond becomes a reluctant tax and spender
Card image David Smith Economics expert
Theresa May’s commitment to raise NHS spending will lead to demands from other Whitehall departments for more money, and leaves Philip Hammond searching for tax hikes, David Smith reports.
 
5 July 2018
Ardmore: withholding and UK source premium
Card image Charles Yorke
The Court of Appeal has been given the opportunity to shed some light on when a payment has a UK source. Charles Yorke (Allen & Overy) reviews the judgment.
 
5 July 2018
The tax gap: a right riveting read? premium
Card image Chris Sanger

Chris Sanger (EY) examines the recent HMRC report on the tax gap.

5 July 2018
Transfer pricing of financing arrangements premium
Card image Andrew Stewart
Card image Anton Hume
Anton Hume and Andrew Stewart (BDO) examine a range of transfer pricing financing arrangements used within groups.
 
5 July 2018
The VAT briefing for July 2018 premium
Card image Gary Barnett
Card image Nick Cronkshaw
Nick Cronkshaw and Gary Barnett (Simmons & Simmons) provide your monthly review of the VAT developments that matter.
 
5 July 2018
The new DOTAS hallmark for inheritance tax premium
Card image Lynne Rowland
Lynne Rowland (Kingston Smith) examines the new IHT disclosure rules which took effect from April.
 
28 June 2018
The new EU tax disclosure rules: practical challenges
Card image Brin Rajathurai
Card image Helen Gunson
Brin Rajathurai and Helen Gunson (Freshfields Bruckhaus Deringer) consider practical issues surrounding the new cross-border disclosure rules.
 
28 June 2018
Sippchoice and Bayonet Ventures: HMRC’s misguided approach to pension schemes premium
Card image Nicholas Donnithorne
Card image Matthew Harrison
Matthew Harrison and Nicholas Donnithorne (Babbé) examine two decisions which, in their view, reflect poorly on HMRC.
 
28 June 2018
International briefing for June 2018 premium
Card image Tim Sarson
Tim Sarson (KPMG) provides your monthly update on the latest developments in the international tax world.
 
28 June 2018
EDITOR'S PICKstar
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