ANALYSIS

Cutting edge analysis on tax issues.

Brin Rajathurai James Burton Mitchell Fraser

Brin Rajathurai, James Burton and Mitchell Fraser (Allen & Overy) review last week’s OECD announcements on the two-pillar solution.

Reinhart Devisscher Paul Radcliffe Ramzan Bashir

Current EU withholding tax procedures are costly, inefficient and prone to fraud. Is the Commission’s ‘FASTER’ proposal the answer? Paul Radcliffe, Reinhart Devisscher and Ramzan Bashir (EY) investigate.

Carrie Rutland

Helen Adams

Helen Adams and Carrie Rutland (BDO) provide a practical guide.

Anthony Inglese

Dan Neidle

Former HMRC general counsel Anthony Inglese talks to Dan Neidle about his high-profile retirement project.

A Lexis+ UK Tax report of the key announcements with additional practitioner comment.

Ray McCann

Consultant and former CIOT president Ray McCann discusses the limitations of HMRC’s recent compliance strategy and suggests a more pragmatic approach.

Ben Jones Jannine Nicholas Helen Mackey

Ben Jones, Helen Mackey and Jannine Nicholas (Eversheds Sutherland) explain how to obtain and maximise the benefits of tax risk insurance.

Nisha Majumdar

Edward Reed

Edward Reed and Nisha Majumdar (Macfarlanes) review recent cases on reasonable excuse, HMRC fishing expeditions and the SDLT mixed-use rate.

Rob Williams

Rob Williams (FTI Consulting) reviews the dangers of not getting it REIT.

Zoe Gascoyne

Zoe Gascoyne (HMRC) explains the importance of understanding the revised COP 9 and the contractual disclosure facility offer made as part of the process.

Go to page of 442