ANALYSIS

Cutting edge analysis on tax issues.

Karen Killington and Peter Dylewski (KPMG) explore the issue of VAT deduction and non-economic activities, and seek to determine whether scientific principles can be applied consistently or whether VAT deduction is in fact more of an art.

Rory Cochrane

Rory Cochrane (Devereux Chambers) reviews a recent High Court judgment which was a partial success for a stamp taxes group litigation test claimant.

Andrew Hubbard

Andrew Hubbard (LexisNexis) examines the evolution and current state of the law on discovery, and asks whether a fundamental rethink is required in light of making tax digital.

Lee Squires

Fiona Bantock

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

Etienne Wong

Etienne Wong (Old Square Tax Chambers) considers what the CJEU judgment in Brockenhurst College and the Court of Appeal judgment in Colaingrove say about the CPP principle.

Tina Riches

Tina Riches (Smith & Williamson) provides a guide to the various parties’ tax proposals.

Helen Miller

Helen Miller (Institute for Fiscal Studies) reviews the tax agendas of the major parties.

Jolyon Maugham

Jolyon Maugham QC (The Good Law Project) explains why he has issued proceedings in the High Court against Uber to ensure that it pays VAT on supplying transportation services.

David Smith Economics expert

Tax has been prominent in the general election campaign and the political parties have offered clearer choices to voters than for many years, as David Smith reports.

Jason Collins

Large companies should refresh their raids and critical incident procedures in the event that HMRC decides to investigate, writes Jason Collins (Pinsent Masons).

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