ANALYSIS

Cutting edge analysis on tax issues.

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).

Harry Smith

Adam Craggs

We are seeing a flurry of activity from HMRC on DOTAS and on R&D claims, report Adam Craggs and Harry Smith (RPC).

Neil Fletcher

Neil Fletcher (Alvarez & Marsal) discusses the implications of the decision for taxpayers where this is an obvious commercial purpose and a tax advantage.

Sophie Rhind

It is encouraging to see the FTT dealing robustly with situations where HMRC fail to discharge their burden of proof, writes Sophie Rhind (Macfarlanes).