ANALYSIS

Cutting edge analysis on tax issues.

John Angood

James Hewitt

John Angood and James Hewitt (BDO) provide a back to basics guide.

Fabian Barth

VAT law struggles to address the distinction between legal and equitable ownership, but case law can provide some answers, writes Fabian Barth (Alvarez & Marsal).

A report by Lexis®+UK Tax on the tax policy announcements.

David Whiscombe

The Government’s plan to launch a new tax whistleblower scheme raises a number of questions – and it’s not clear how many have been fully thought through, writes David Whiscombe.

Malcolm Gammie CBE KC

Malcolm Gammie CBE KC (One Essex Court) examines recent Government proposals which, he says, leave little doubt that tax avoidance, like tax evasion, is to be regarded as a criminal activity.

Duncan Weldon

President Trump’s approach to tariffs fits within a longer history of American protectionism, writes economist Duncan Weldon, but was that approach ever successful?

Uwe Zoellner Rachit Agarwal Monia Volpato

Rachit Agarwal, Monia Volpato and Uwe Zoellner (DLA Piper) set out the transfer pricing aspects that should be considered during the acquisition process.

Jo Crookshank

Gary Barnett

VAT developments concerning transfer pricing adjustments, tripartite arrangements and the Tour Operators Margin Scheme are examined in this month’s review by Jo Crookshank and Gary Barnett (Simmons & Simmons).

Oliver Twentyman

Many advisers appear to be adopting a contrived and narrow interpretation of the word ‘preferential’ in an attempt to provide commercial protection to EIS investors on a winding-up, warns Oliver Twentyman (Azets).