ANALYSIS

Cutting edge analysis on tax issues.

The report published last month contains some fascinating detail which throws a light on how HMRC is approaching the task of settling large disputes, writes Chris Davidson CBE (KPMG).

Heather Self

Heather Self (Pinsent Masons) examines the Court of Appeal decision in Greene King PLC and Greene King Acquisitions Ltd v HMRC.

Gary Richards

Gary Richards (Mishcon de Reya) outlines the potential impact of the recent Brisal and KBC Finance Ireland case on the UK, which is complicated by the EU referendum result.

Shiv Mahalingham

Shiv Mahalingham (Duff & Phelps) identifies key changes to international transfer pricing guidance, regulations and case law that have occurred in the past few months.

Lee Squires

Fiona Bantock

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

Andy Gott

Rowena Clifton

Rowena Clifton and Andy Gott (RSM) review HMRC’s new guidance on business transfers into VAT groups, which clarifies how the VAT registration test should be applied when the purchaser is not established in the UK for VAT purposes.

Chris Morgan

Chris Morgan (KPMG) assesses the latest developments that matter in the international tax arena.

David Wilson

Tax insurance for M&A deals has been around for a while, but is now becoming broader in scope, and much more common. David Wilson (Davis Polk) provides an overview.

Michael Thomas KC

Michael Thomas (Pump Court Tax Chambers) examines the new legislation in Finance Bill 2016 governing sales of UK land.

Ashley Greenbank

Ashley Greenbank (Macfarlanes) considers the proposals for the introduction of further adjustments to counteract the financial benefits of cash flows arising from non-arm’s length transfer pricing.

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