ANALYSIS

Cutting edge analysis on tax issues.

Sharon Baynham (KPMG) explains how the new reporting rules differ from DAC 6 and what action tax professionals should be taking.

Edward Reed

Tristan Honeyborne

The burden of proof as regards the taxpayer behaviour, late appeals and cautionary tales for IHT planning are among the topics featuring in this month’s review by Edward Reed and Tristan Honeyborne (Macfarlanes).

Anthony Inglese

Anthony Inglese (former general counsel to HMRC) talks to Judge Sinfield, president of the FTT Tax Chamber, about his career and current work priorities.

Claire Matthews

Tax-favoured share plans are firmly in the spotlight at the moment. Claire Matthews (Taylor Wessing) reminds us how EMI options work and reviews recent changes.

Rob Williams

Rob Williams (FTI Consulting) considers the latest refinements to the REIT regime and the further changes that may be on the horizon.

Jack Gifford

Chris Sanger

The UK’s approach may require taxpayers to take a leap of faith that the final legislation will align with the GloBE rules, write Chris Sanger and Jack Gifford (EY).

Zoe Andrews

Mike Lane

In their latest review, Mike Lane and Zoe Andrews (Slaughter and May) consider two new consultations and a surprising decision on the UK taxation of a US dividend.

Jo Crookshank

Gary Barnett

Gary Barnett and Jo Crookshank (Simmons & Simmons) review the impact of some recent VAT decisions, including three from the CJEU.

Naomi Lawton

James Burton

James Burton and Naomi Lawton (Allen & Overy) review some welcome changes to a helpful regime.

Gregory Price

Lucy Urwin

Gregory Price and Lucy Urwin (Macfarlanes) discuss the challenges of dealing with LLPs in the context of M&A and group reorganisations in light of recent case law.

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