ANALYSIS

Cutting edge analysis on tax issues.

Bill Dodwell

In light of reports that the Culture Secretary is lobbying for a reform of Gift Aid, Bill Dodwell (former OTS Tax Director) considers how the operation of that relief could be improved.

Sam Epstein

Edward Reed

Recent decisions on mixed use SDLT, taxpayer behaviour and the meaning of ‘service’ under the remittance basis rules are reviewed by Edward Reed and Sam Epstein (Macfarlanes).

Brin Rajathurai

Charles Yorke

Brin Rajathurai and Charles Yorke (Allen & Overy) explain how to navigate the complex and evolving landscape of tax and ESG.

Zoe Andrews

Mike Lane

Recent decisions on intra-group VAT services, loan relationship debits and distributions from non-UK resident company are examined by Mike Lane and Zoe Andrews (Slaughter and May).

David Jamieson

David Jamieson (Baker McKenzie) provides an in-depth review of the Court of Appeal judgment in Prudential and assesses the potential fees are invoiced and paid after changes in VAT group membership.

Helen McGhee

Helen McGhee (Joseph Hage Aaronson) considers how practitioners should be advising clients during this uncertain time.

Emily Osborne

The Finance Bill measures have created more questions than answers, writes Emily Osborne (Stephenson Harwood).

Jitendra Patel

LLPs would be well advised to consider the status of their members in light of recent developments, writes Jitendra Patel (BDO).

Jo Crookshank

Gary Barnett

Pensions funds, Reemtsma claims and supplies by NHS trusts are among the topics in this month’s VAT review by Jo Crookshank and Gary Barnett (Simmons & Simmons).