ANALYSIS

Cutting edge analysis on tax issues.

Kashif Javed

Greg Smythe

Kashif Javed and Greg Smythe (KPMG) review recent developments to HMRC’s draft guidance on the hybrid mismatch rules.

Tim Sarson

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

Helen Miller

Helen Miller (Institute for Fiscal Studies) considers how we should tax different ways of working in an increasingly diverse labour market.

Sarah Tulip

Simon Whitehead

Simon Whitehead and Sarah Tulip (Joseph Hage Aaronson) consider the implications, and legality, of the new 25% tax on transfers to pensions outside the UK.

Jeanette Zaman

Zoe Andrews

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

Andrew Goldstone

Stuart Adams

Andrew Goldstone and Stuart Adams (Mishcon de Reya) review the latest tax developments that matter affecting private clients.

This report, by the Lexis®PSL Tax, Private Client and Pensions teams, highlights the key provisions in the 2017 Finance Bill, published on 20 March, that have not been previously published in draft, or which have been published with significant amendments since the last draft.

Nigel Doran

Ashley Greenbank

It seems that HMRC will finally achieve its objective of taxing all but the very oldest of loans made by EBTs by the end of 2018/19. Ashley Greenbank and Nigel Doran (Macfarlanes) explain.

Thomas Barker

Janet Pierce

There were some surprising omissions in the Finance Bill, report Thomas Barker and Janet Parterson (Charter Tax).

David Smith Economics expert

Leaving the EU will allow future chancellors to vary VAT and other indirect taxes more than up to now. Will they use this new-found freedom? David Smith reports.

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