ANALYSIS

Cutting edge analysis on tax issues.

Simon Down

Simon Down and Alex Ali Marks (Deloitte) review the rules for payments for employees using their private car for business journeys in light of a recent Upper Tribunal decision.

Jo Crookshank

Gary Barnett

Import VAT, a request to change the VAT group registration date and the ‘always speaking’ principle are examined in this month’s review by Jo Crookshank and Gary Barnett (Simmons & Simmons).

Tax Journal's coverage of the Autumn Statement.

A detailed guide to all the tax measures, reported by Lexis+ UK Tax,

Chris Sanger

Exactly what sort of an event was this, asks Chris Sanger (EY).

Tim Sarson

Recent developments that matter from around the globe, reported by Tim Sarson (KPMG).

Helin Gurel

Edward Reed

CGT successes, a question of values and when two become one... Edward Reed and Helin Gurel (Macfarlanes) provide this month’s private client update.

Robert Langston

A family office, however small, needs to be funded on a commercial basis to avoid adverse tax issues, writes Robert Langston (Saffery).

Helen Coward

Lewis Currie

Helen Coward and Lewis Currie (Charles Russell Speechlys) consider the consequences of unlawful distributions by UK companies, including the tax pitfalls to avoid.

Fehzaan Ismail

Aimee Rotherforth

Fehzaan Ismail and Aimee Rotherforth (EY) consider how the statutory provisions relating to unpaid cash remuneration may impact ordinary commercial reorganisations.

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