ANALYSIS

Cutting edge analysis on tax issues.

Adam Craggs

Another procedural layer bolted onto an already intricate system.

Kim Ashley

Clarification rather than a fundamental expansion of relief?

David Whiscombe

A reform more than a decade overdue.

Jenny Doak

The temporary windfall levy makes way for a permanent, price-triggered successor.

Simon Baxter

Low value imports.

Constantine Christofi Craig Kirkham-Wilson Lauren Trask

Form over influence? Constantine Christofi, Craig Kirkham-Wilson and Lauren Trask (EY) examine the Supreme Court’s decision in BlueCrest and what it means for Conditions A and B of the salaried members rules.

Oliver Walker

Ellie Marques

Check in, but can you check out? Oliver Walker and Ellie Marques (Weil, Gotshal & Manges) explain why companies considering moving to the UK need to think carefully about the UK tax ramifications.

Sophie Dworetzsky

Sophie Dworetzsky (Lombard Odier) consders the tax policy direction of a possible Burnham government, HMRC’s proposed reckless statements offence, distributions reform, trust registration changes, hold-over relief and BlueCrest.

Zoe Andrews

Mike Lane

In this month’s review, Mike Lane and Zoe Andrews (Slaughter and May) consider the HFFX decision on LLP deferred remuneration, HMRC’s distributions consultation, the Barclays case on VAT grouping and the credit-management exemption in securitisations.

Andrew Howard

Omar Asfar

Andrew Howard and Omar Asfar (Ropes & Gray) examine the employment-related securities and valuation lessons from the tribunal’s decision, including the limits of third-party deal pricing and the high bar for protection offered by professional advice.

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