ANALYSIS

Cutting edge analysis on tax issues.

Recent cases concerning the application of double tax treaties have seen the courts striving for common sense outcomes, write Constantine Christofi (RPC) and David Goldberg KC (Gray’s Inn Tax Chambers).

Matthew Rowbotham

Many (although not all) of HMRC’s proposals on employee benefit trusts and employee ownership trusts will improve the tax rules, writes Matthew Rowbotham (Lewis Silkin).

Phil Nicklin

Phil Nicklin (EY) reviews the draft Finance Bill 2023/24 provisions on real estate investment trusts.

Craig Kirkham-Wilson

Gary Barnett

Legitimate expectation, directors’ fees, fixed establishments, reforming the TMO... Craig Kirkham-Wilson and Gary Barnett (Simmons & Simmons) examine recent developments in the VAT world.

Martin Shah

Martin Shah (Simmons & Simmons) reviews HMRC’s latest guidance on whether employees of overseas entities working temporarily in the UK give rise to a UK permanent establishment.

Sophie Rhind

Victoria Braid

Sophie Rhind and Victoria Braid (Macfarlanes) examine a recent case in which the tribunal takes a tough approach to HMRC’s failure to comply with an unless order.

David Whiscombe

David Whiscombe asks whether it is fair for a taxpayer to be effectively taxed twice on the basis of a mutually exclusive analysis of the same transaction.

Stephen Daly

Dr Stephen Daly, lecturer at the Dickson Poon School of Law (King’s College London), and 2023 KCL law graduates Katarina Lau and Daria Nastasiy, analyse the reported first instance tax judgments to see what they tell us about HMRC’s sanctioning decisions and the taxpayers that appealed these decisions.

Bezhan Salehy

Deep Shah

Bezhan Salehy and Deep Shah (Macfarlanes) review the government’s extensive package of proposals that touch most areas of the UK’s transfer pricing, permanent establishment and diverted profits tax legislation.