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ANALYSIS

Cutting edge analysis on tax issues.

Julie Park (The VAT Consultancy) examines the case of Associated Newspapers Ltd (ANL) v HMRC concerning VAT on vouchers giveaways.
 
Jeanette Zaman and Zoe Andrews (Slaughter and May) review recent developments affecting the City.
 
Matthew D Saronson and Ceinwen Rees (Debevoise & Plimpton) examine the application of new anti-treaty abuse provisions to private equity fund structures.
 

Sarah Halsted (BDO) provides an updated guide to the VAT standard rates and compliance thresholds across the EU.

A selection of highlights from Tax Journal's recent coverage.

A survey of senior in-house tax experts, by Tax Journal in association with FTI Consulting, assesses the initial impact of the OECD’s recommendations on tackling base erosion and profit shifting.

Tax Journal's insight and analysis on Philip Hammond's first and last Spring Budget.

A to Z guide to the key announcements.

We have a 'less is more' chancellor. Chris Sanger (EY) provides an overview of the Spring Budget.

In a Budget where the big surprise was a national insurance contribution increase for the self-employed, for private clients, there has been no unexpected change of course, writes Rosamond McDowell (Payne Hicks Beach).

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