ANALYSIS

Cutting edge analysis on tax issues.

Laurie Pay

The Court of Appeal judgment in the case of SAE Education Ltd considers how to identify ‘colleges’ of universities, which can exempt their courses from VAT. Laurie Pay and Robert Holland (Deloitte) review the impact of the decision.

Helen Lethaby

Jill Gatehouse

Helen Lethaby and Jill Gatehouse (Freshfields Bruckhaus Deringer) explain what has changed in response to further representations on the draft legislation and where care needs to be taken now the rules are being introduced.

Heather Self

Heather Self (Pinsent Masons) looks at the implications of the GAAR panel’s first ruling, and considers what we might expect from future rulings.

Donald L Korb

Andrew Solomon

Donald L. Korb and Andrew Solomon (Sullivan & Cromwell) examine the prospects of the Republican party’s attempt to reform the US tax code.

Lode Van Den Hende

Lode Van Den Hende (Herbert Smith Freehills) considers the UK government’s recently published papers setting out its proposals for UK/EU customs relations post-Brexit.

Lee Squires

Fiona Bantock

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

Gary Barnett

Heather Rowlands

Heather Rowlands and Gary Barnett (Simmons & Simmons) review BPP Holdings and its practical implications for the standard of conduct to be expected of HMRC and other public bodies when conducting litigation.

Julian Feiner

Julian Feiner (Dentons) examines the First-tier Tribunal’s recent decision that three Jersey companies incorporated as part of a tax planning arrangement were resident in the UK.

Tim Gummer

The opinion of the AG in Iberdrola and Blackwell may have implications for certain taxpayers who incur expenditure on public infrastructure in the course of compliance with planning obligations, writes Tim Gummer (Ashurst).

Jamie Robson

Jeremy Webster

Jeremy Webster and Jamie Robson (Pinsent Masons) consider how the MLI amends existing DTTs, and examine whether the principal purpose test would apply in a given scenario.

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