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ANALYSIS

Cutting edge analysis on tax issues.

Mark Middleditch (Allen & Overy) reviews recent developments affecting the City.
 
Alasdair Friend (Baker & McKenzie) reviews the recent cases of M Phillips and Tottenham Hotspur Ltd, which represent a reality check against too broad an interpretation of when termination payments flow ‘from’ an employment contract. 
 
Lee Squires and Fiona Bantock (Hogan Lovells) provide your monthly review of recent VAT developments that matter.
 

Tax Journal's Brexit edition is available as a PDF.

From the impact on EU litigation to the future of VAT,  experts at Pinsent Masons consider the top 20 questions on the tax issues surrounding Brexit.

Sarah Garvey and Karen Birch (Allen & Overy) provide a high level overview of EU exit mechanisms and the range of potential post-Brexit regimes, highlighting the core areas of uncertainty and some areas where there may be a post-Brexit legislative overhaul.
 
Brexit: the impact on SMEs, by Paula Tallon (Gabelle).
 
Brexit: the impact on multinationals, by Peter Clements (Freshfields Bruckhaus Deringer).
 
Brexit: the impact on VAT, by Etienne Wong (Old Square Tax Chambers).
 

Large businesses might wish to consider establishing a cross-functional ‘Brexit’ committee to monitor developments and plan for risks, suggests Paul Morton (RELX).

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