ANALYSIS

Cutting edge analysis on tax issues.

The Temporary Repatriation Facility could create significant tax savings for some. Alice Pearson (Mercer & Hole) highlights some practical considerations and areas of complexity.

Gary Barnett

Joao Martinho

Supplies of management services, economic reality and the application of the Ablessio principle are among the topics covered in this month’s VAT update by Joao Martinho and Gary Barnett (Simmons & Simmons).

Sinisa Butina

Angela Savin

Angela Savin and Sinisa Butina (KPMG) examine the basis of the Upper Tribunal’s reasoning in Scatola and the broader ramifications for taxpayers seeking certainty and finality to their SDLT affairs.

Philip Hare

Administrative errors can jeopardise SEIS and EIS relief, even when advance assurance has been received from HMRC, as Philip Hare (Philip Hare & Associates) explains.

Jack Prytherch

Yousuf Chughtai

CARF may be just the beginning of a new age of tax enforcement and scrutiny for the crypto industry, write Yousuf Chughtai and Jack Prytherch (Osborne Clarke).

Tim Sarson

Tim Sarson (KPMG) examines the latest developments from around the globe.

Kyle Rainsford

Victoria Hine

Kyle Rainsford and Victoria Hine (Addleshaw Goddard) examine what is believed to be the first case which has applied the iniquity principle in relation to tax advice.

Paul Aplin OBE

HMRC’s new roadmap heralds a step-change in the department’s digital ambition, writes Paul Aplin OBE.

Dominic Lawrance

Jonathan Rothwell

Jonathan Rothwell and Dominic Lawrance (Charles Russell Speechlys) consider an Upper Tribunal decision that highlights significant issues in the application and potential pitfalls of business investment relief.