ANALYSIS

Cutting edge analysis on tax issues.

Zoe Andrews

Mike Lane

Osmond, Eastern Power Networks and HMRC’s guidance on their new unilateral APA process are among the developments in this month’s review by Mike Lane and Zoe Andrews (Slaughter and May).

Adam Craggs

Liam McKay

Adam Craggs and Liam McKay (RPC) review some notable rulings on a range of procedural issues, as well as recent changes to the tribunal rules.

Rebecca Rose Bezhan Salehy Elvira Colomer Fatjo

Bezhan Salehy, Rebecca Rose and Elvira Colomer Fatjo (Macfarlanes) take a practical look at UK interest withholding tax, highlighting common compliance pitfalls, HMRC’s approach and emerging complexities.

Ashley Greenbank

Ashley Greenbank (Devereux Chambers) explains why form matters.

Liesl Fichardt

Emily Au

HMRC’s preferential ranking brings into sharp focus their requirements to evidence and substantiate their claims in an insolvency, as Liesl Fichardt and Emily Au (Quinn Emanuel) explain.

Jo Crookshank

Gary Barnett

This month’s review by Jo Crookshank and Gary Barnett (Simmons & Simmons) covers recent decisions on the single/multiple supply rule and the VAT finance intermediation exemption, as well as HMRC’s change of policy on pension scheme costs.

Rob Janering

If not planned properly, deregistering for VAT can lead to significant administrative and cost burdens. Rob Janering (Crowe UK) considers how to avoid these.

Jo Bateson

Jo Bateson (Mercer & Hole) provides a practical guide to the new regime.

Laura Foley

Tom Cartwright

Laura Foley and Tom Cartwright (Certa Insurance Partners) share insights on the insurer’s perspective when underwriting tax risks, and the impact on policy structure.