ANALYSIS

Cutting edge analysis on tax issues.

Zoe Andrews

Mike Lane

Mike Lane and Zoe Andrews (Slaughter and May) examine recent decisions of interest and the latest transfer pricing and diverted profits tax statistics.

Paul Townson

Chris Holmes

Chris Holmes and Paul Townson (BDO) provide a back to basics guide on this valuable relief.

Dominic Robertson

Tomás McGrath

Tomás McGrath and Dominic Robertson (Slaughter and May) discuss pitfalls and practical tips when considering earn-outs in M&A transactions.

Julie Howard

Julie Howard (Boodle Hatfield) considers the ways of funding distributions to beneficiaries from an offshore trust, some of whom are UK resident.

Bryn Reynolds

Gary Barnett

In this month’s review, Gary Barnett and Bryn Reynolds (Simmons & Simmons) consider the impact of recent case decisions on input VAT for a fundraising transaction, the meaning of appealable decision and HMRC’s approach to evidence of export.

Heather Self

Heather Self (Blick Rothenberg) suggests what the main political parties should – and, importantly, should not – include in their manifestos.

Bill Dodwell

Bill Dodwell (OTS) looks back at the work of the Office of Tax Simplification.

Anastasia Nourescu

David Pickstone

Anastasia Nourescu and David Pickstone (Stewarts) consider the pitfalls of HMRC’s newly published ADR guidance and how taxpayers and advisers should approach ADR going forward.