ANALYSIS

Cutting edge analysis on tax issues.

Tim Sarson

This month’s review by Tim Sarson (KPMG) includes insight on the latest developments from the US Administration and the European Community.

Dawn Register

Chris Holmes

How do you spot the signs, and what steps should you take? Chris Holmes and Dawn Register (BDO) provide a practical guide for tax advisers.

Phil Maggs

Phil Sneade

Phil Maggs and Phil Sneade (Frontier Economics) explain why it is usually wrong to argue for a ‘risk-free’ return for capital at arm’s length.

Tristan Thornton

Joseph Howard

A recent FTT decision has exposed the inadequacies in how the rules deal with third party notices, write Joseph Howard and Tristan Thornton (Chancery Court Tax Chambers).

Dominic Lawrance

Sophie Dworetzsky

Remittances, restlessness and reform are just some of the topics covered in this month’s review, by Sophie Dworetzsky and Dominic Lawrance (Charles Russell Speechlys).

Damon Wright

Damon Wright (K3 Tax Advisory) questions the Upper Tribunal’s ruling on the VAT Tour Operators Margin Scheme.

Arthur Wong

Ben Elliott

Ben Elliott and Arthur Wong (Pump Court Tax Chambers) explain why there are grounds for optimism for taxpayers seeking to rely on rectification as a potential means of resolving disputes with HMRC.

Yousuf Chughtai

Davinder Sahota

Davinder Sahota and Yousuf Chughtai (EY) examine a recent FTT decision which shows how complex and large structures can be considered to function as plant for capital allowances purposes, even where other premises-like functions may exist.

Zoe Andrews

Mike Lane

Mike Lane and Zoe Andrews (Slaughter and May) examine recent tax developments that matter, including the ruling in ScottishPower and HMRC’s draft guidance on the multinational top-up tax and domestic top-up tax.

Gemma Grunewald

In the first of a new series on the lifecycle of a transaction – from acquisition to operation and ultimate exit – Gemma Grunewald (DLA Piper) examines some of the key considerations for a buyer when structuring an acquisition.

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