ANALYSIS

Cutting edge analysis on tax issues.

The tribunals appear keen to adopt an approach which is based in commercial reality, writes Andrew Rainford (Red Dragon Tax).

Edward Reed

Klara Kronbergs

Edward Reed and Klara Kronbergs (Macfarlanes) provide a round-up of the latest developments.

Andrew Howard

Andrew Howard (Ropes & Gray) examines two Upper Tribunal decisions that go to the heart of the taxation of partnership income.

Mike Lane

Zoe Andrews

The decisions in Burlington and Aozora GMAC are among the recent developments reviewed by Mike Lane and Zoe Andrews (Slaughter and May).

Nick Lindsay

Dhruv Patel

Nick Lindsay and Dhruv Patel (Elemental CoSec) review the requirements of registration in advance of the 31 January deadline and highlight the issues that are proving challenging for the industry.

A step-by-step guide for advisers, by Tolley®Guidance.

Donald L Korb

Andrew Solomon

Donald L. Korb and Andrew Solomon (Sullivan & Cromwell) review the US legislation designed to support climate and health care initiatives, which contains three significant tax-raising provisions.

Oliver Marre

Oliver Marre (5 Stone Buildings) examines the FTT’s landmark decision that provides the first judicial treatment of some fundamental questions on the remittance basis code.

Gary Barnett

Bryn Reynolds

Gary Barnett and Bryn Reynolds (Simmons & Simmons) cover the latest domestic and EU developments.

Jitendra Patel

Jitendra Patel (BDO) provides a guide to the salaried members rules that were introduced in 2014 to deal with ‘disguised employment’ of members of limited liability partnerships.

Go to page of 430