ANALYSIS

Cutting edge analysis on tax issues.

Eloise Walker and James Tryfonos (Pinsent Masons) provide a guide to the potential tax pitfalls in respect of interest rate swaps.

Martin Voelker

Paul Miller

Paul Miller and Martin Voelker (Ashurst) examine a recent tribunal decision on the economic reality of making supplies in the context of tripartite arrangements and what constitutes third party consideration.

Arabella Murphy

Claire Weeks

Arabella Murphy and Claire Weeks (Maurice Turnor Gardner) provide your expert guide to the rules in the current Finance Bill and the Bill to come.

Zoe Wyatt

Miles Dean

Zoe Wyatt and Miles Dean (Milestone International Tax Partners) examine the EC’s proposals surrounding a fair and efficient tax system in the EU for the digital single market.

Lee Squires

Fiona Bantock

Lee Squires and Fiona Bantock (Hogan Lovells) report the latest VAT developments that matter.

Expert insight from advisers at Mayer Brown, Pinsent Masons and Clifford Chance.

Helen Adams

Youcef Toumi

Helen Adams and Youcef Toumi (BDO) examine the current state of the legislation and case law on reasonable excuse, including how the concept may alter in future.

Geoff Lloyd

John Georgiou

Geoff Lloyd and John Georgiou (EY) discuss changes on the horizon, as HMRC reconsiders its approach to evaluating the risk profile of large businesses.

Dan Neidle

Jemma Dick

The definition of ‘related’ in the hybrid rules is extremely broad. Dan Neidle and Jemma Dick (Clifford Chance) explain how this could potentially cause companies to be denied interest deductions on ordinary commercial loans.