ANALYSIS

Cutting edge analysis on tax issues.

Charles Yorke (Allen & Overy) examines a recent decision which debunks a number of assumptions about the approach of both HMRC and tribunals towards accounting evidence.

Lee Squires

Fiona Bantock

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

Gary Barnett Martin Shah Hatice Ismail

Hatice Ismail, Martin Shah and Gary Barnett (Simmons & Simmons) review the EC’s proposal for a directive to impose mandatory reporting obligations on intermediaries and taxpayers involved in certain cross-border tax planning arrangements.

Matthew Emms

Matthew Emms (BDO) considers the benefits of selling your company to an EOT and highlights some of the practical points to consider.

David Smith Economics expert

The pendulum appears to have swung against austerity, both in public opinion and among elements in the Tory party. This could mean higher taxes, as David Smith reports.

Heather Self

Heather Self (Pinsent Masons) examines a recent decision that sets out some important principles about the approach to the interpretation of tax treaties.

Gideon Sanitt

In Pitcher, the tribunal has considered HMRC’s entitlement to issue a penalty following non-payment of an accelerated payment notice. Gideon Sanitt (Macfarlanes) reviews the impact of that decision.

Paul Morton

Paul Morton (Office of Tax Simplification) sets out the OTS’s ambitious plans for its continuing wide-ranging work, particularly looking at the ‘user experience’.

Colin Ben-Nathan

Colin Ben-Nathan (KPMG) suggests that it is now time for an open and considered debate about employer’s NIC.

Dan Neidle

Jemma Dick

The BEPS limitation on benefits article would hinder cross-border investment. Dan Neidle and Jemma Dick (Clifford Chance) consider why it’s likely to be of limited application.

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