ANALYSIS

Cutting edge analysis on tax issues.

David Whiscombe (BKL) reviews the first GAAR Panel decision in favour of the taxpayer and argues that the underlying legislation is long overdue for repeal.

Sarah Squires

Sarah Squires (Old Square Tax Chambers) considers how the rebasing rules apply to a recent non-resident's plans to sell UK buy-to-let properties.

A Tolley/LexisNexis®PSL report of the key announcements from last week’s ‘legislation day’, with additional practitioner comment.

Clare Eagle James Mercer Stuart Sinclair

Stuart Sinclair, James Mercer and Clare Eagle (EY) assess ongoing changes to the international tax landscape.

Isobel Clift

A recent tribunal decision applies a wide interpretation of ‘power’ in relation to formal information requests, writes Isobel Clift (KPMG).

Michael Conlon KC

As tax law and cases become increasingly complex, it is crucial for judgments to be comprehensible and accessible. Michael Conlon QC considers what makes a good tax judgment - and he explains why, in most tax cases, brevity is but a pious hope.

Charlotte Black

HMRC’s new policy seeks to ensure that the overall objectives of an organisation can no longer trump a ‘business’ motive behind a specific activity, writes Charlotte Black (Farrer & Co).

Tim Sarson

Progress on pillar two stalls, while the European Parliament makes a breakthrough in agreeing revisions to some of its climate change proposals, reports Tim Sarson (KPMG).

Oliver Marre

Amanda Hardy KC

The result of the BlueCrest appeal represents a good outcome for many businesses structured as LLPs, write Amanda Hardy QC and Oliver Marre (5 Stone Buildings).

Ben Elliott

Ben Elliott (Pump Court Tax Chambers) considers recent rulings and principles for the VAT treatment of cryptoassets and transactions taking place in virtual worlds.

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