ANALYSIS

Cutting edge analysis on tax issues.

Tim Sarson

Pillar Two implementation is gaining traction around the world, reports Tim Sarson (KPMG).

Liam McKay

Robert Waterson and Liam McKay (RPC) suggest that the recent Mitchell case is indicative of a wider sense of apprehension in HMRC.

Bill Dodwell

Lord Lawson of Blaby, who died on 3 April 2023, played a major part in reforming the UK’s tax system.

Hannah Kalveks

Edward Reed

SDLT mixed use rates, procedural issues, taxpayer confidentiality and HMRC ‘fishing expeditions’ are among the topics reviewed by Edward Reed and Hannah Kalveks (Macfarlanes).

Zoe Andrews

Mike Lane

Mike Lane and Zoe Andrews (Slaughter and May) provide this month’s round-up that includes Spring Finance Bill measures affecting financial services.

Sophie Rhind

Is it true that what you don’t know can’t hurt you? Sophie Rhind (Macfarlanes) examines recent cases considering the level of knowledge sufficient for a finding that a taxpayer’s behaviour is ‘deliberate’.

Sophie Rhind

Victoria Braid

Sophie Rhind and Victoria Braid (Macfarlanes) examine when the tribunal will exercise its power to direct HMRC to issue a closure notice in light of the recent case of Hitchins.

Ben Elliott

With the litigation on UK exit charges seemingly set to continue, Ben Elliott (Pump Court Tax Chambers) examines the impact of a recent CJEU decision.

Silvana Van der Velde

Laura Hodgson

In terms of green tax incentives, the UK is lagging behind some other jurisdictions, notably the US. Laura Hodgson and Silvana Van der Velde (Travers Smith) consider how the UK should respond.

Valentina Sloane KC

News that the Italian authorities are assessing Meta for VAT on the supply of Facebook has thrown into the spotlight the issue of whether VAT is due on the supply of ‘free’ digital services. Valentina Sloane KC (Monckton Chambers) examines the issues at stake.

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