ANALYSIS

Cutting edge analysis on tax issues.

Matthew Greene

Frances Lewis

Matthew Greene and Frances Lewis (Osborne Clarke) examine HMRC’s victory before the tribunal in the K5K case.

Joshua Carey

Sam Way

The Court of Appeal’s decision brings refreshed simplicity to a tortured area of the law, write Joshua Carey and Sam Way (Devereux Chambers).

Matthew Mortimer

Kirsten Hunt

Matthew Mortimer and Kirsten Hunt (Mayer Brown) explain how the corporate interest restriction regime applies to UK acquisition finance transactions. Straightforward it is not.

Jonathan Hickman

Jonathan Hickman (BDO) takes a look at the possible tax proposals that were discussed by Liz Truss during her campaign trail.

Zoe Andrews

Mike Lane

The Upper Tribunal decisions in Altrad Services, BlackRock and Euromoney are examined by Mike Lane and Zoe Andrews (Slaughter and May).

Paul Aplin OBE

Given the current restrictions on participation in the pilot programme, the timescale for launching MTD for income tax is now very challenging, writes Paul Aplin OBE.

Elena Rowlands Jessica Kemp Laura Hodgson

Laura Hodgson, Elena Rowlands and Jessica Kemp (Travers Smith) analyse the UK’s draft multinational top-up tax legislation and consider what developments are still to come.

Tom Wallace

Thomas Wallace (WTT Consulting) explains how the rules work and what the key risk areas are for advisers.

Constantine Christofi

The targeted anti-avoidance provisions that contain motive tests are being applied in ways which prevent the tax system from operating effectively, writes Constantine Christofi (RPC).

Bryn Reynolds

Gary Barnett

The importance of having a valid VAT invoice and meeting national time limits for input VAT recovery are among the developments reviewed by Bryn Reynolds and Gary Barnett (Simmons & Simmons).

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