ANALYSIS

Cutting edge analysis on tax issues.

Shiv Mahalingham

Shiv Mahalingham (Duff & Phelps) provides a round-up of developments in the transfer pricing sphere.

Lee Squires

Fiona Bantock

Lee Squires and Fiona Bantock (Hogan Lovells) review the recent VAT developments that matter.

James R Modrall

Following the European Commission’s announcement that the Belgian excess profit tax scheme is not compatible with state aid rules, James R Modrall (Norton Rose Fulbright) considers the practical implications of the decision.

Jeanette Zaman

Jeanette Zaman (Slaughter and May) considers the draft legislation on hybrid mismatch arrangements and discusses their application to commercial transactions and the potential significance of the imported mismatch rules.

Jason Collins

Jason Collins (Pinsent Masons) warns that businesses which fail to make adequate disclosures on tax issues might find themselves within HMRC’s sights – and potentially subject to a criminal investigation.

Chris Sanger

Chris Sanger (EY) considers the Forum’s key recommendations on the coalition government’s handling of the tax policy making process in the period up to the election.

Chris Morgan

Chris Morgan (KPMG) provides your monthly round-up of tax developments in the international arena.

Nick Skerrett

Nick Skerrett (Simmons & Simmons) considers the implications of the decision in Adecco concerning the VAT liability associated with the introduction of temporary workers to clients, which is diametrically opposed to the earlier 2011 decision in Reed Employment.

The following is a list of authors who have contributed to Tax Journal in 2016.

Nigel Doran

Nigel Doran (Macfarlanes) examines the recent decision in HMRC v Smith & Williamson Corporate Services on the taxation of payments in connection with the transfer of client connection to another business.

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