ANALYSIS

Cutting edge analysis on tax issues.

James Ross

James Ross (McDermott Will & Emery) reviews recent developments to the hybrid mismatch rules and HMRC’s draft guidance.

Sandy Bhogal

Sandy Bhogal and Kitty Swanson (Mayer Brown) consider the final output of action 15 of the OECD’s BEPS project and how this will apply to the UK.

Andrew Goldstone

Katie Doyle

Andrew Goldstone and Katie Doyle (Mishcon de Reya) review the latest tax developments affecting private clients.

Siân Beusch

Rachelle Holland

HMRC has launched a consultation on the UK VAT grouping rules. Siân Beusch and Rachelle Holland (EY) consider the questions posed.

John Cullinane

John Cullinane (Chartered Institute of Taxation) considers the way tax has become a dominant political issue in the wake of highly publicised controversies in recent years.

Jon Thompson

Jon Thompson (HMRC) reports on the modernisation agenda and the continued focus on combating tax avoidance.

Jeanette Zaman

Zoe Andrews

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

Lee Squires

Fiona Bantock

Lee Squires and Fiona Bantock (Hogan Lovells) report the latest VAT developments that matter, including recent cases and the European Commission’s strategy on the digital single market.

David Smith Economics expert

David Smith takes a look at the economic outlook for 2017.

Michael Conlon KC

Julian Hickey

Michael Conlon QC and Julian Hickey (Temple Tax Chambers) review some important VAT decisions made this year, including BPP Holdings, Aspiro, Bookit and Airtours, and consider the implications of Brexit on the VAT landscape.