ANALYSIS

Cutting edge analysis on tax issues.

Chris Bates

Chris Bates (Norton Rose Fulbright) reviews a recent High Court decision on the VAT treatment of investment management fees incurred by pension funds.

Ashley Greenbank

Ashley Greenbank (Macfarlanes) reviews the consultation on the corporate intangible fixed assets regime and assesses the chances of real reform.

Susan Seabrook Ben Jones Georgina Jones Sebastiano Sciliberto

Ben Jones, Susan Seabrook, Sebastiano Sciliberto and Georgina Jones (Eversheds Sutherland) provide an overview of the different unilateral approaches and international efforts to determine a multinational solution.

David Smith Economics expert

An improvement in the public finances will set the tone for the first Spring Statement from the chancellor on 13 March. But it is still likely to be a stripped-down exercise, writes David Smith.

Patrick Cannon

HMRC needs to exercise more care when applying for search and seizure warrants, writes Patrick Cannon (15 Old Square Tax Chambers).

Dilpa Raval

Graham Muir

Dilpa Raval and Graham Muir (CMS) explore some of the potential issues that practitioners and companies might encounter when establishing and operating an EMI option plan.

Gary Barnett

Martin Shah

Martin Shah and Gary Barnett (Simmons & Simmons) review the latest VAT developments that matter.

Paul Morton

Paul Morton (The Office of Tax Simplification) sets out the OTS’s programme of work for 2018 and invites feedback from readers.

Mark Brailsford

James Hamon

To QCB or not to QCB? Mark Brailsford and James Hamon (Berwin Leighton Paisner) review the judgment in Trigg on whether bonds were QCBs, and consider the wider impact on statutory interpretation.