ANALYSIS

Cutting edge analysis on tax issues.

Zoe Andrews

Mike Lane

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

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

Catrin Harrison

Dominic Lawrance

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

Heather Self

Heather Self (Blick Rothenberg) pays tribute to the former OECD tax director – a formidable driving force in reforming international tax policy.

Brin Rajathurai

Rob Jones

Brin Rajathurai and Robert Jones (Freshfields Bruckhaus Deringer) review a useful exemption that is sometimes overlooked.

Bryn Reynolds

Gary Barnett

Gary Barnett and Bryn Reynolds (Simmons & Simmons) cover a Scottish case on the correct VAT treatment of break fees and two decisions in the financial services sphere.

Constantine Christofi

Constantine Christofi (RPC) examines the legal and practical issues.

Etienne Wong

HMRC’s revised business test for VAT purposes oversimplifies the law almost to the point of misrepresenting it, writes Etienne Wong (Old Square Tax Chambers).

Tim Sarson

The OECD has been busy, as Tim Sarson (KPMG) explains.

Paul Sutton

Philip de Homont

Paul Sutton (LCN Legal) and Philip de Homont (Nera Economic Consulting) set out a framework when considering the allocation of risks in transfer pricing.

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