ANALYSIS

Cutting edge analysis on tax issues.

Julie Hughff

Andy Baillie

It is a year since the BEPS Action 13 final report was published. Julie Hughff and Andy Baillie (KPMG) examine the practical issues facing multinational groups.

Jonathan Cooklin

Dominic Foulkes

With the UK’s continuing attractiveness as a holding company tax jurisdiction, Jonathan Cooklin and Dominic Foulkes (Davis Polk) consider the scope of technical UK tax issues that have a direct bearing on the drafting of merger agreements and related documents which implement these transactions.

Lee Squires

Fiona Bantock

Lee Squires and Fiona Bantock (Hogan Lovells) provide your monthly review of the new VAT developments that matter most.

Graham Aaronson QC

Graham Aaronson QC (Joseph Hage Aaronson) presents a personal view of tax avoidance in the UK over the past 100 years, looking at the case law and legislation which developed in the first half century, and the social and economic context in which they evolved.

Tim Sarson

Tim Sarson (KPMG) takes over Chris Morgan’s long-running update on international issues. This month, Tim examines developments on BEPS, state aid and transfer pricing, among others.

Gary Barnett

Mark Watterson

Mark Watterson and Gary Barnett (Simmons & Simmons) review the recent First-tier Tribunal decision in Dollar Financial on the electronic introductions of customers to a payday lender.

Etienne Wong

Etienne Wong (Old Square Tax Chamber) considers whether the Longridge judgment on ‘relevant charitable purpose’ is the final word on what ‘business’ means for VAT.

Tim Law

Tim Law (Engaged Consulting) examines the first step of the European Commission’s second attempt at compiling a list of ‘non-cooperative’ jurisdictions.