ANALYSIS

Cutting edge analysis on tax issues.

Phil Maggs

Phil Sneade

A common set of economic principles and methods underpins state aid, competition and arm’s length analysis, write Phil Sneade and Phil Maggs (Frontier Economics).

Sophie Dworetzsky

A long-awaited report on will reform and the recent announcement on carried interest are among the developments covered in this month’s review by Sophie Dworetzsky (Charles Russell Speechlys).

Alex Spencer

Two recent cases demonstrate that the scope of the VAT exemption for health and welfare is far from certain, writes Alex Spencer (Field Court Tax Chambers).

Bezhan Salehy

Damien Crossley

Damien Crossley and Bezhan Salehy (Macfarlanes) examine the Government’s latest policy paper.

Zoe Andrews

Mike Lane

This month’s review by Mike Lane and Zoe Andrews (Slaughter and May) looks at the decisions in Beard and Rettig, as well as HMRC’s revised guidance on unallowable purpose.

Andrew Solomon

As the Senate prepares to take up President Trump’s sweeping tax and spending package, Andrew Solomon (Sullivan & Cromwell) considers its key provisions and what happens next.

Thomas Wilkinson

Kate Garcia

Kate Garcia and Thomas Wilkinson (Shoosmiths) review the consultation on the potential redesign or reform of penalties imposed for inaccuracies in tax returns and failures to notify.

James Anderson

Lorenza De Domenico

UK reforms to the permanent establishment rules and the Investment Manager Exemption could reshape the tax treatment for non-resident funds and UK investment managers, write James Anderson and Lorenza De Domenico (Skadden).