ANALYSIS

Cutting edge analysis on tax issues.

Josh Lom

Josh Lom and Michael Alliston (Herbert Smith Freehills) review a decision which sheds fresh light on the investment management VAT exemption by considering its application to an innovative digital investment management platform.

Michael Sherry

What is ‘conspicuously unfair’? The Court of Appeal disagrees with Whipple J, but Michael Sherry (Temple Tax) thinks it was unfair.

Claire Hooper

Claire Hooper (EY) reviews the draft provisions for inclusion in Finance Bill 2018, which is open for consultation until 25 October 2017.

Mark Kennedy Tharaka Mudalige Tim Hayle

The first SAO main duty penalty case has been heard in the FTT. Mark Kennedy, Tim Hayle and Tharaka Mudalige (Deloitte) review the implications.

Nicola Simmons

Andrew Goldstone

Andrew Goldstone and Nicola Simmons (Mishcon de Reya) provide the monthly update on the taxation of private clients.

Etienne Wong

Etienne Wong (15 Old Square) discusses the new disclosure regime for tax avoidance schemes involving VAT to be introduced by the Finance Act 2017.

Sam Mitha CBE

Sam Mitha CBE (formerly of HMRC) considers the increasing automation in the workplace and its impact on government revenues from the loss of personal taxes, and reviews the possible solutions to the problem.

George Peretz KC

George Peretz QC (Monckton Chambers) explains why, even post-Brexit, the CJEU is likely to remain a highly relevant source of case law in the UK tax world for the indefinite future.

Gregory Price

Gideon Sanitt

With HMRC currently active in challenging corporate residence, Gideon Sanitt and Gregory Price (Macfarlanes) review the latest legal position and offer some practical advice.