ANALYSIS

Cutting edge analysis on tax issues.

Gary Barnett

Darren Oswick and Gary Barnett (Simmons & Simmons) consider some of the tax implications that may result from the inevitable wave of business restructurings which will follow the Brexit vote.

Wendy Walton

Brexit: the private client perspective, by Wendy Walton (BDO).

David Smith Economics expert

Despite the warnings from economic experts, voters decided that Britain would be better off out of the EU. We will now see how those warnings play out, economics expert David Smith writes.

Linda Pfatteicher Tim Jarvis Bernhard Gilbey

Bernhard Gilbey, Linda Pfatteicher and Tim Jarvis (Squire Patton Boggs) examine the issues facing preferential tax regimes.

Perminder Gainda

Josh Lom

Josh Lom and Perminder Gainda (Herbert Smith Freehills) consider the decisions in McQuillan and Castledine, where the tribunals took different approaches to the meaning of ‘ordinary share capital’.

Gideon Sanitt

Corporates are facing the regulatory scrutiny once reserved for banks. Gideon Sanitt (Macfarlanes) considers the treatment of the costs of such investigations.

Andrew Constable

Andrew Constable (Kingston Smith) explains the rules which have applied to certain residential property purchases since 1 April 2016.

Anthony Whall

Joseph Goldman

The US Treasury recently issued new regulations to deter corporate ‘inversions’, where a US parented company and a non-US company combine and locate the tax residence of the merged company in a non-US jurisdiction. Joseph Goldman and Anthony Whall (Jones Day) review their impact.

Chris Morgan

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

Helen Miller

Thomas Pope

Helen Miller and Thomas Pope (Institute for Fiscal Studies) examine the latest tax receipts for 2015/16 and ask whether the government’s policies – which have changed their composition – have been part of a clear and coherent strategy.

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