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ANALYSIS

Cutting edge analysis on tax issues.

International briefing for April 2018 premium
Card image Tim Sarson
Tim Sarson (KPMG) provides your monthly update on international tax.
 
25 April 2018
Hastings: when does a fixed establishment exist? premium
Card image Richard Woolich
Card image Aaron Bradley
The First-tier Tribunal has provided further guidance on the critical area of fixed establishments for VAT purposes, as Richard Woolich and Aaron Bradley (DLA Piper) explain.
 
18 April 2018
A tax on a tax: charging SDLT on VAT premium
Card image Edward Milliner
Card image William Watson
Edward Milliner and William Watson (Slaughter and May) argue that the interaction between these two taxes is not as straightforward as the Stamp Office might like us to think.
 
18 April 2018
Ladbroke, unallowable purpose and deemed loans premium
Card image Heather Self
Heather Self (Blick Rothenberg) examines the Court of Appeal judgment in Ladbroke and its wider implications.
 
18 April 2018
IR35 lessons from Ackroyd and MDCM premium
Card image Liz Wilson
It is difficult to discern any guiding principles on the application of the IR35 rules from these two latest cases, writes Liz Wilson (Squire Patton Boggs).
 
18 April 2018
The building blocks of customs classification premium
Card image Mark Fell
Mark Fell (Radcliffe Chambers) considers the basic building blocks of the customs classification of goods imported into the European Union.
 
18 April 2018
Will binding arbitration improve cross-border dispute resolution? premium
Card image Gideon Sanitt
Card image Batanayi Katongera
Gideon Sanitt and Batanayi Katongera (Macfarlanes) review the state of play and the current steps being taken by the UK to implement the measures.
 
18 April 2018
Private client briefing for April 2018 premium
Card image Nicola Simmons
Card image Andrew Goldstone
Andrew Goldstone and Nicola Simmons (Mishcon de Reya) review recent developments in the private client world.
 
18 April 2018
Digital dilemma

Tax Journal's recent commentary on digital tax reform.

13 April 2018
20 questions on the substantial shareholding exemption premium
Card image Pete Miller

Pete Miller (The Miller Partnership) provides an expert guide.

12 April 2018
EDITOR'S PICKstar
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Sir J Griffin v HMRC
23 September 2026
Consultation tracker
30 September 2026
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