ANALYSIS

Cutting edge analysis on tax issues.

Tom Scott

Tom Scott (McDermott Will & Emery) reviews the tax trends in 2015, and sets out six rules for corporates and their advisers.

Tolley tax writers

Experts at Tolley examine highlights of the draft 2016 Finance Bill.

Pascal Lamy

Hafiz Choudhury

Pascal Lamy (The Jacques Delors Institute) and Hafiz Choudhury (The International Tax and Investment Center) set out recommendations to help ensure that global tax and trade rules are supportive of each other and continue to promote trade and investment in an open system.

Mark Middleditch

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

Shraddha Rajdev

Michael Brady

Michael Brady and Shraddha Rajdev (KPMG) argue that the option to tax anti-avoidance rules catch innocent transactions and yet don’t always catch avoidance. Is it time for a rethink?

Michael Conlon KC

Michael Conlon QC (Temple Tax Chambers) writes that a ruling of the Supreme Court may cause HMRC to re-examine whether excess parking charges are within the scope of VAT.

David Smith Economics expert

George Osborne’s reputation is that of a politician determined to shrink the state. After his tax-raising Autumn Statement, he may be due a reassessment, David Smith writes.

Peter Halford

Mark Whitehouse

Mark Whitehouse and Peter Halford (PwC Legal) consider Whipple J’s judgment in R (oao Hely-Hutchinson) v HMRC. This important decision is likely to significantly curtail HMRC’s power to depart from published guidance.

Robert Waterson

Adam Craggs

Adam Craggs and Robert Waterson (RPC) consider discovery assessments and the Upper Tribunal’s recent decision in Burgess and Brimheath Developments Ltd v HMRC.

Lee Squires

Fiona Bantock

Lee Squires and Fiona Bantock (Hogan Lovells) look at recent developments, including the Sveda and DPAS cases, as well as the new HMRC restitution interest measure and the EC's explanatory notes relating to supplies of services connected with immovable property.