ANALYSIS

Cutting edge analysis on tax issues.

Paul Davison

Calum Young

Paul Davison and Calum Young (Freshfields Bruckhaus Deringer) examine a recent tribunal decision which placed pivotal importance on the residency of the taxpayer’s spouse.

Tim Sarson

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

Nick Gurteen

Mario Petriccione

Mario Petriccione and Nick Gurteen (KPMG) consider the impact of DPT for multinationals operating in today’s global business environment and the need to comply with the increasing tax administrative burden.

Timothy Lyons QC

Timothy Lyons QC (39 Essex Chambers) examines a case on exchange of information which deals with issues fundamental to administration of justice.

Lee Ellis

Lee Ellis (Stewarts Law) analyses the tribunal’s supplemental decision that ‘the rights’ to income from the investments made by the Ingenious LLPs were capital in nature and its likely contentious future.

Jeanette Zaman

Zoe Andrews

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

Peter Stewart

Paul Farmer

Peter Stewart and Paul Farmer (Joseph Hage Aaronson) examine the decision that so-called agility hire purchase contracts are a supply of services and consider its practical implications.

Ashley Greenbank

Since the election, uncertainty now surrounds the direction of UK tax policy. Ashley Greenbank (Macfarlanes) makes some tentative predictions as to what the next five years might bring.

Sam Mitha CBE

Sam Mitha CBE (formerly of HMRC’s Central Tax Policy Group) believes that simplification should be focused on making it easier for taxpayers to comply with the rules, rather than attempting to simplify legislation.