ANALYSIS

Cutting edge analysis on tax issues.

Andrew Scott

New rules enacted in Finance Act 2016 were effective from 5 July in relation to the income tax and corporation tax treatment of transactions concerning land in the UK. Although the rules apply to structures involving offshore developers and much...

Rupert Shiers

Julian Brown

The OECD has released further documents relating to the Mutual Agreement Procedure. Julian Brown and Rupert Shiers (Hogan Lovells) report.

Andrew Scott

Andrew Scott (Pinsent Masons) reviews the new rules in relation to the income tax and corporation tax treatment of transactions concerning land in the UK.

Gideon Sanitt

Gideon Sanitt (Macfarlanes) reviews the decision in Ingenious Media and to what extent HMRC will be held to its duty of confidentiality.

Eloise Walker

Eloise Walker (Pinsent Masons) considers the latest OECD proposals for banks under the BEPS Action 4 interest restrictions, and what they might mean for the UK banking sector.

Catherine Sear

Catherine Sear (Proskauer) considers how the income-based carried interest rules introduced by Finance Act 2016 apply in a fund of funds context.

Judith Robertson

Andrew Goldstone

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

Tim Sarson

Tim Sarson (KPMG) assesses the latest developments that matter in the international tax arena.

Etienne Wong

Etienne Wong (Old Square Tax Chambers) considers where the Upper Tribunal judgment in Vehicle Control Services sits in the context of EU jurisprudence.