ANALYSIS

Cutting edge analysis on tax issues.

Paul Crean

Paul Crean and Jonathan Pitkin (BDO) provide an overview of recent developments which promote increased tax transparency.

Martin Shah

Hatice Ismail

Hatice Ismail and Martin Shah (Simmons & Simmons) answer questions on the complex due diligence and reporting obligations on affected financial institutions, individuals and entities since the implementation of the Common Reporting Standard on 1 January this year.

Chris Davidson

Chris Davidson (KPMG) believes that HMRC has misinterpreted the 2004 DOTAS rules by issuing APNs on the basis that they are substantially the same as a previous transaction that was notifiable under DOTAS.

David Smith Economics expert

Claims that leaving the EU would free up public money for other priorities have been disproved by experts, who say that Brexit would harm, not help, the public finances, as David Smith reports.

Lee Squires

Fiona Bantock

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

Andrew Marr

Michelle Hogan

Entrepreneurs’ relief remains an attainable and valuable relief, as long as shareholders get the basics right. Andrew Marr and Michelle Hogan (Forbes Dawson) present a review of the relief in the context of recent legislative changes and the latest case law.

John Whiting CBE

John Whiting (Office of Tax Simplification) outlines the OTS’s new project on reviewing the corporation tax computation.

Cristiana Bulbuc

Cristiana Bulbuc (Joseph Hage Aaronson) considers when tax planning spills into unacceptable practices.

Chris Morgan

Chris Morgan (KPMG) reviews the latest developments in the international tax world.

Gary Barnett

Nick Skerrett

The Supreme Court has again had the opportunity to consider the application of the Redrow approach to VAT on tripartite arrangements in the Airtours case. Nick Skerrett and Gary Barnett (Simmons & Simmons) analyse the judgment and draw attention to some consequential loose ends.

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