ANALYSIS

Cutting edge analysis on tax issues.

Fabian Barth

The CJEU’s Kosmiro decision broadens the definition of taxable debt collection and potentially narrows the VAT exemptions for financial and payment services, write Fabian Barth (Alvarez & Marsal) and Roberto van Meurs (EY).

Claire Miles

QuestionMy client runs a business through a limited liability partnership. It was established in this form for legacy reasons many years ago. The business proved successful, and the individual founders took on investment from two companies who now...

David Whiscombe

Boulting cannot be regarded as a satisfactory case, except as to its outcome in favour of the taxpayer, writes David Whiscombe.

Helen Lewis

Helen Lewis (Tolley) considers what planning can be undertaken to maximise the relief available now and in the future.

Liesl Fichardt

Emily Au

For cross-border disputes, there remains untapped potential for ADR to resolve the waiting lists of cases in need of resolution, write Liesl Fichardt and Emily Au (Quinn Emanuel).

Zoe Andrews

Mike Lane

The latest developments that matter, reported by Mike Lane and Zoe Andrews (Slaughter and May).

Robert Waterson Ed Griffiths Rebekka Sandwell

The ruling in Hotelbeds underscores the public law duty on HMRC to exercise their functions fairly, rationally and reasonably, write Robert Waterson and Ed Griffiths (Eversheds Sutherland).

Michael Ludlow

It’s not just about technical brilliance. Michael Ludlow (Lloyd’s) sets out his leadership framework for in-house tax teams.

Arun Advani

Andy Summers

‘This is not the “gotcha” that some tax advisers seem to think it is.’ Andy Summers and Arun Advani (CenTax) explain why the real test of the reforms is yet to come, and how the rules could be improved to smooth IHT exposure and encourage greater UK investment.

Ross McGregor

Hannah Manning

There is a myriad of anti-avoidance legislation which must be carefully considered throughout the lifecycle of a close company. Hannah Manning and Ross McGregor (Travers Smith) explain how to avoid some of the common pitfalls.

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