ANALYSIS

Cutting edge analysis on tax issues.

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.

Craig Kirkham-Wilson

Craig Kirkham-Wilson (Simmons & Simmons) reviews a recent decision of the Upper Tribunal on staleness and Supreme Court precedent.

Jack Prytherch

Jack Prytherch (CMS) discusses the key updates from the first report on HMRC’s use of financial institution notices.

Oliver Marre

Oliver Marre (5 Stone Buildings) examines an FTT decision that provides helpful commentary on the approach to be taken to privileged documents, proportionality and relevance.

Caroline Barraclough Amanda Tickel James Caldecourt

James Caldecourt, Amanda Tickel and Caroline Barraclough (Deloitte) discuss how the UK is implementing an independent trade policy against a backdrop of Brexit, Covid-19 and a global trading system under increasing strain.