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ANALYSIS

Cutting edge analysis on tax issues.

Sandy Bhogal and Kitty Swanson (Mayer Brown) examine the EU’s new anti-hybrids directive.
 
Lee Squires and Fiona Bantock (Hogan Lovells) report the latest VAT developments that matter.
Card image Donna Huggard Stephen Barnfield Mark Groom Patricia Mock
Patricia Mock, Mark Groom, Stephen Barnfield and Donna Huggard (Deloitte) summarise the main tax changes that come into effect in April.
 
Karen Killington and Philippe Gamito (KPMG) consider the implications of the advocate general’s opinion in DNB Banka and Aviva, both for the UK and across the EU.
 
Heather Self (Pinsent Masons) examines the FTT decision where a UK corporate taxpayer succeeded in an argument about loan relationships or financial instruments against HMRC.
 
Tim Sarson (KPMG) reviews the latest developments in the international tax world.
 
Emma Game and Dominic Robertson (Slaughter and May) consider the principal tax issues that can arise when establishing, operating and unwinding a corporate joint venture.
 

Tom Wesel (Milestone International Tax Partners) believes that the Supreme Court should uphold the appeal by the liquidators of Rangers Football Club in what can be argued as an unjust and selective re-interpretation of the law.

Andrew Goldstone and Helen Cox (Mishcon de Reya) review the latest tax developments that matter affecting private clients.
 
The first LBTT Scottish tribunal cases seem more favourable to the taxpayer than comparable UK tribunal decisions, writes Gordon Keenay (FTI Consulting).
 
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