ANALYSIS

Cutting edge analysis on tax issues.

The role of the Upper Tribunal (UT) in tax appeals has assumed an increased importance, writes Hui Ling McCarthy (11 New Square).

Gareth Miles

Gareth Miles (Slaughter and May) considers how the proceeds of a buy-side W&I insurance policy may be taxed in the UK.

David O'Keeffe

David O’Keeffe (Aiglon Consulting) reviews the tribunal decision in Gas Recovery And Recycle Ltd, which considered whether an anticipatory R&D claim could be made before payment had actually been made.

Lee Squires

Fiona Bantock

Lee Squires and Fiona Bantock (Hogan Lovells) report the latest VAT developments that matter.

Etienne Wong

Etienne Wong (Old Square Tax Chambers) considers the state of VAT bad debt relief in the UK and its relationship to EU law in the light of the recent Court of Appeal judgment in HMRC v GMAC.

David Smith Economics expert

If Philip Hammond wants to introduce bold tax reforms, he will do so against the backdrop of a sharp rise in government debt, writes David Smith.

Sitting comfortably? Then why not click on the links below to read Tax Journal's coverage of Autumn Statement.

A to Z guide to the tax announcements.

Chris Sanger

Chris Sanger (EY) provides an overview of Philip Hammond’s first and last Autumn Statement.

Wendy Walton

There were announcements on a number of issues for private clients, but more is expected on the private client tax agenda in 2017, writes Wendy Walton (BDO).

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