ANALYSIS

Cutting edge analysis on tax issues.

Edward Reed

Alice Mason

A couple of further victories for HMRC on SDLT and a couple of victories for the taxpayer regarding information notices are among the developments reviewed by Edward Reed and Alice Mason (Macfarlanes).

Abigail McGregor

Jake Landman

The Supreme Court’s decision provides useful clarification on two issues arising in VAT disputes. Jake Landman and Abigail McGregor (Pinsent Masons) discuss the practical consequences for taxpayers.

Oliver Pendred

Andrew Hedges

Companies are increasingly turning to voluntary carbon credits to achieve their decarbonisation objectives on the path to ‘net zero’. Oliver Pendred and Andrew Hedges (Baker McKenzie) explain the use and taxation of such credits for UK companies.

George Peretz KC

The Bill had its second reading in the House of Commons on 25 October. George Peretz KC (Monckton Chambers) looks at what it does and its implications for tax practitioners.

Simon Whitehead

Did the General Court place too much emphasis on legislative technique and too little on substance and effect? Simon Whitehead (Joseph Hage Aaronson) critiques the state aid decision in UK and ITV v Commission.

Mike Lane

Zoe Andrews

This month’s round-up, by Mike Lane and Zoe Andrews (Slaughter and May).

Claire Matthews

New CSOP option reforms have seemingly escaped the mini-Budget cutting room floor. Claire Matthews (Taylor Wessing) explores the benefits.

Dominic Lawrance

Catrin Harrison

Dominic Lawrance and Catrin Harrison (Charles Russell Speechlys) examine possible planning opportunities to safeguard a remittance basis user’s existing clean capital reserves.