ANALYSIS

Cutting edge analysis on tax issues.

Ben Elliott

Peter Nias

Peter Nias and Ben Elliott (Pump Court Tax Chambers) consider a recent practice statement and other measures supporting the greater use of ADR.

Gary Barnett

Joao Martinho

This month’s review by Joao Martinho and Gary Barnett (Simmons & Simmons) covers the Court of Appeal decision in Impact Contracting Solutions and two recent cases on the meaning of consideration.

Naomi Lawton

Naomi Lawton (A&O Shearman) finds much to welcome in the Government’s latest policy statements.

Adam Craggs

Liam McKay

Adam Craggs and Liam McKay (RPC) examine the current consultation which could help influence HMRC’s future approach to dispute resolution.

Liesl Fichardt

Emily Au

Will AI make tax disputes faster and smarter, or simply more complicated? Liesl Fichardt and Emily Au (Quinn Emanuel) investigate.

Tim Sarson

US developments dominate the headlines in this month’s update by Tim Sarson (KPMG).

Dr Michael Taylor

Dr Michael Taylor (PwC) considers whether Henderson LJ’s judgment in WTGIL could bring all sorts of intermediary services back within the scope of the VAT insurance exemption.

David Gordon

The discussion about tax responsibility should go beyond the rate of tax companies pay, writes David Gordon (100 Group Taxation Committee).

Matt Davies

Elizabeth Emerson

Matt Davies and Elizabeth Emerson (DLA Piper) consider core tax protections in share purchase agreements, and how they are impacted by tax warranty and indemnity insurance.

Erica Rees

Jenny Doak

Jenny Doak and Erica Rees (Weil, Gotshal & Manges) consider some of the practical considerations surrounding the proposed process for providing advance tax certainty for major projects.

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