ANALYSIS

Cutting edge analysis on tax issues.

Ruth Moore

Andrew Goldstone and Ruth Moore (Mishcon de Reya) review the latest developments in the private client arena, including: the proposed new SDLT rate; the downsizing inheritance tax residential nil rate band proposals; the common reporting standard; and reform of the wear and tear allowance.

Amanda Brown

Karen Killington

Amanda Brown and Karen Killington (KPMG) set out the issues in the recent tribunal decision in Berkshire Golf Club and others v HMRC and what they mean both for HMRC and taxpayers.

Allan Cinnamon

Allan Cinnamon (Cintax the Word Ltd) provides a quarterly update on tax treaty developments.

Paula Tallon

Paula Tallon (Gabelle) answers questions on HMRC’s consultation on the proposed additional 3% SDLT rate on buying further residential properties.

Lucy Sauvage

Angela Clegg

The draft Finance Bill provisions include a new requirement for large companies to publish their tax strategy annually. Angela Clegg and Lucy Sauvage (BDO) consider what needs to be done in light of the new measures.

Mathew Oliver

The government has suggested it may review the intangibles fixed asset regime. Mathew Oliver (Bird & Bird) explains why a review is welcome and identifies some of the areas that should be addressed.

Mark Middleditch

The monthly review of tax issues affecting the City, by Mark Middleditch (Allen & Overy).

Lee Squires

Fiona Bantock

Lee Squires and Fiona Bantock (Hogan Lovells) examine the recent decisions in Fiscale Eenheid X, Associated Newspapers, Adecco UK and WebMindLicences.

Heather Self

Heather Self (Pinsent Masons) considers a recent case about a complex financial transaction where HMRC prevailed on an ‘unallowable purpose’ argument.

Lin Homer

HMRC will continue with its plans to become a smaller, but more highly skilled department, with digital transformation at the heart of its strategy, writes HMRC’s chief executive, Dame Lin Homer DCB.

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