ANALYSIS

Cutting edge analysis on tax issues.

Sue Laing

The Budget was a low-key affair for private clients, perhaps the quietest for over a decade.

A selection of Tax Journal commentaries on the European Commission's investigations into alleged fiscal state aid.

Having talented, motivated employees encourages corporate success. Annette Morley (Annette Morley Advising) shows how an EMI scheme could help achieve that winning team.

Justine Riccomini

Charlotte Barbour

Charlotte Barbour and Justine Riccomini (ICAS) examine the practical issues around devolved taxation ahead of the Scottish Budget on 14 December.

Ian Hyde

Ian Hyde (Pinsent Masons) considers the practical consequences of HMRC’s latest report on the operation of the code of practice on taxation for banks.

Constantine Christofi

Adam Craggs

Adam Craggs and Constantine Christofi (RPC) analyse the High Court decision concerning the jurisdiction of HMRC outside the UK.

Charles Yorke

Charles Yorke (Allen & Overy) explains how the Supreme Court’s decision in Ivey v Genting Casinos has expanded what it is to evade taxes.

Natalie Quail

Andrew Goldstone

Andrew Goldstone and Natalie Quail (Mishcon de Reya) review the latest tax developments that matter affecting private clients.

Anthony Eskander

Anthony Eskander (KPMG) reports the various UK and EU measures to combat missing trader intra-Community fraud, which is said to cost revenue authorities around €60bn annually in tax losses.

David Harkness Dan Neidle Rob Sharpe

David Harkness, Dan Neidle and Rob Sharpe (Clifford Chance) consider the European Commission’s new state aid investigation which takes aim at the UK’s CFC regime.

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