ANALYSIS

Cutting edge analysis on tax issues.

What Budget advice is the Chancellor likely to receive from the Permanent Secretary at the Treasury? We asked former Permanent Secretary Lord Macpherson for his thoughts.

Martin Codd

Chris Holmes

Chris Holmes (BDO) and Martin Codd (Penningtons Manches Cooper) consider a more cost-effective route for landlords when considering an extension of a residential lease with their tenant.

Pavan Singh

Tax valuation methodologies have evolved. Pavan Singh (Eight Advisory) considers whether the ‘art’ of valuations has been lost to too much ‘science’.

Jonathan Fisher KC

Insights into HMRC’s practices in the investigation of an allegedly complex tax fraud described in the court’s judgment makes for compelling reading, as Jonathan Fisher KC (Red Lion Chambers) explains.

David Whiscombe

Benefits received by reason of a person’s employment are taxable. David Whiscombe wonders whether that extends to certain gifts made to government ministers.

Peter Rayney

Peter Rayney (Peter Rayney Tax Consulting) discusses some strategies for CGT tax planning in readiness for the upcoming budget.

Dominic Robertson

Amaury de Galbert

Does the CJEU’s judgment in Apple signify a major shift in tax State aid cases? Or is Apple likely to be a one-off? Amaury de Galbert and Dominic Robertson (Slaughter and May) investigate.

Nicola Simmons

Nicola Simmons (Mishcon de Reya) examines the new tax reliefs introduced to promote more film production in the UK.

Bryn Reynolds

A recent FTT decision provides a startling level of insight into HMRC’s decision making process, writes Bryn Reynolds (Pinsent Masons).

Tim Sarson

The Irish Apple state aid case and the US electoral candidates respective tax policies are among the recent developments reviewed by Tim Sarson (KPMG).

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