ANALYSIS

Cutting edge analysis on tax issues.

Paul Daly

Duncan Nott

Substance, not legal form, should drive an arm’s length transfer pricing policy. Paul Daly and Duncan Nott (BDO) provide a practical guide.

Tim Sarson

Tim Sarson (KPMG) reviews the latest developments in the international tax world.

Claire Hooper

Claire Hooper (EY) outlines the government’s plans to re-introduce measures dropped from the pre-election Finance Bill and looks at the changes made to the previous draft.

Dorothée Giret

Colin Ben-Nathan

Colin Ben-Nathan and Dorothée Giret (KPMG) consider key recommendations and their implications from an employment law and tax perspective.

Tina Riches

Following significant changes to HMRC’s making tax digital plans, Tina Riches (Smith & Williamson) reviews what is now proposed and what it means for businesses.

Andrew Goldstone

Stuart Adams

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

Jeanette Zaman

Zoe Andrews

Jeanette Zaman and Zoe Andrews (Slaughter and May) review recent developments affecting the City.

Charlotte Brown

Charlotte Brown (Northgate Tax Chambers) examines a recent First-tier Tribunal decision that has provided some welcome clarification regarding the application and scope of the HMDP regulations.

David Goldberg QC

Nigel Doran

David Goldberg QC (Gray’s Inn Tax Chambers) and Nigel Doran (Macfarlanes) critique the Supreme Court’s decision that the payment was taxable as earnings from the footballer’s employment.