ANALYSIS

Cutting edge analysis on tax issues.

Ritchie Tout

The recent changes to the Employee Ownership Trust rules bring the regime back to its intended purpose – and may impact many valuations, writes Ritchie Tout (Azets).

Alex Tostevin

Etienne Wong

The application of this VAT exemption remains both complex and uncertain, writes Alex Tostevin (Greenberg Traurig) and Etienne Wong (Old Square Tax Chambers).

Andrew Solomon

Andrew Solomon (Sullivan & Cromwell) explains why President Trump’s plans for ‘one big, beautiful Bill’ are heading for one big, ugly negotiation.

Benjamin Crompton

Sarah Bond

Sarah Bond and Benjamin Crompton (Freshfields) examine the draft legislation that amends certain aspects of the rules on transfer pricing and the diverted profits tax.

Sophie Dworetzsky

In this month’s review, Sophie Dworetzsky (Charles Russell Speechlys) examines a case on distributions from an offshore company, a potentially farreaching proposed change to the definition of permanent establishment and the latest HMRC guidance.

Michael Paulin

Michael Paulin (1 Crown Office Row) considers the impact of HMRC’s broader view of tax fraud in its updated COP 9.

Jack Prytherch

Jack Prytherch (Osborne Clarke) sets out the practical steps that taxpayers can take to minimise delays in their disputes with HMRC and so mitigate any additional interest charged.

Baroness Neville-Rolfe DBE CMG

The Shadow Treasury Minister in the House of Lords, Baroness Neville- Rolfe DBE CMG, explains why and how the Opposition challenged the Government’s NIC changes in the House of Lords.

Paul Shaw

Paul Shaw (Gowling WLG) provides a practical guide to the new regime.

Zoe Andrews

Mike Lane

The application of Ramsay in a recent case and HMRC’s revised guidance on salaried members are among the topics covered in this month’s review by Mike Lane and Zoe Andrews (Slaughter and May).

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