ANALYSIS

Cutting edge analysis on tax issues.

The new government should look at how MTD fits into plans for digitalisation of UK tax administration more generally and at the wider opportunities technology presents for taxpayers and HMRC, writes Paul Aplin OBE.

Andrew Howard

Omar Asfar

Andrew Howard and Omar Asfar (Ropes & Gray) examine a case about whether an individual who is not a fund manager can be taxed under the carried interest rules.

Camilla Spielman

From PAIFs to RIFS, via CoACSs, REITs and LTAFs. Camilla Spielman (Eversheds Sutherland) examines the changing tax landscape for UK-based property funds.

Jo Crookshank

Gary Barnett

Jo Crookshank and Gary Barnett (Simmons & Simmons) examine the latest VAT decisions and the technical note on the extension of VAT to private school fees.

Jake Landman

Abigail McGregor

Jake Landman and Abigail McGregor (Pinsent Masons) explain how estoppel has recently been used in tax cases by HMRC and also by taxpayers.

Max Schofield

Max Schofield (Devereux Chambers) reviews recent case law on whether land sold with the property is ‘non-residential’, rather than part of the grounds of the house, for SDLT purposes.

Dan Williams

Adam Craggs

Adam Craggs and Dan Williams (RPC) consider the various stages involved in an appeal to the First-tier Tribunal and focus on the FTT’s case management powers throughout the process.

Lauren Redhead

Clara Boyd

Clara Boyd and Lauren Redhead (DLA Piper) review the implications of the FTT decision in CCLA Investment Management Ltd.

Camilla Spielman

From PAIFs to RIFS, via CoACSs, REITs and LTAFs. Camilla Spielman (Eversheds Sutherland) examines the changing tax landscape for UK-based property funds.