Market leading insight for tax experts
View online issue

ANALYSIS

Cutting edge analysis on tax issues.

BEPS and beyond: examining the contribution by Pascal Saint Amans premium
Card image Heather Self
Heather Self (Blick Rothenberg) pays tribute to the former OECD tax director – a formidable driving force in reforming international tax policy.
3 November 2022
The qualifying private placement exemption: a sticking plaster solution? premium
Card image Brin Rajathurai
Card image Rob Jones
Brin Rajathurai and Robert Jones (Freshfields Bruckhaus Deringer) review a useful exemption that is sometimes overlooked.
3 November 2022
The VAT review for November 2022 premium
Card image Bryn Reynolds
Card image 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.
3 November 2022
Ask an expert: Can HMRC override its own statutory review? premium
Card image Constantine Christofi
Constantine Christofi (RPC) examines the legal and practical issues. 
2 November 2022
Ouroboros: VAT, HMRC, business, non-business premium
Card image 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).
26 October 2022
International review for October 2022 premium
Card image Tim Sarson
The OECD has been busy, as Tim Sarson (KPMG) explains.
26 October 2022
Transfer pricing: a framework for implementing transactional profit split arrangements premium
Card image Paul Sutton
Card image 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.
26 October 2022
Are ‘provisions’ synonymous with ‘conditions’ in UK transfer pricing? A debate following BlackRock premium
Card image Batanayi Katongera
Card image Sarah Bond
Batanayi Katongera (in-house specialist) and Sarah Bond (Freshfields Bruckhaus Deringer) discuss whether the UK terms should be given the broader meaning of the OECD concepts in order to bring greater clarity and reduce the risk of double taxation.
25 October 2022
VAT on transfers of a business as a going concern premium
Card image Marvin Reynolds
Card image Lyndon Firth
Marvin Reynolds and Lyndon Firth (BDO) provide a refresher guide on the tests for TOGCs for VAT purposes.
25 October 2022
Big, bold, brash – and busted? starpremium
Card image Chris Sanger
The new chancellor has reset expectations with an almost total reversal of his predecessor’s mini-Budget, writes Chris Sanger (EY).
18 October 2022
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
HMRC v C Brzezicki
25 March 2026
J Hosking v HMRC
25 March 2026
IN BRIEFRSS Read all
Provisions
11 March 2026 / Peter Vaines
MOST READ Read all
J Hosking v HMRC
25 March 2026
Copyright © 2026 LexisNexis
Top