ANALYSIS

Cutting edge analysis on tax issues.

The Finance Bill measures have created more questions than answers, writes Emily Osborne (Stephenson Harwood).

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).

Oliver Marre

Oliver Marre (5 Stone Buildings) considers the Court of Appeal decision and its implications going forward.

Helen Adams

Helen Adams (BDO) offers some thoughts on the options and challenges posed by the potential reforms.

Anne Powell

Anne Powell (Bryan Cave Leighton Paisner) considers how our historic experience of tax covenants steer us to resolve new Pillar Two risks.

Mark Whitehouse

Mairead Cummins

Tax Journal’s recent coverage of the Keighley case has largely focused on connected companies issues. Here, Mark Whitehouse and Mairead Cummins (PwC) focus on the other key issue in that case: the ‘gateway test’ for the deductibility of loan relationship debits.

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