ANALYSIS

Cutting edge analysis on tax issues.

A detailed report by Tolley and LexisNexis®PSL Tax with additional practitioner comment.

As contract terminations proliferate in uncertain economic times, Eloise Walker (Pinsent Masons) looks at the tax issues arising from terminating an acquisition before it completes.

David Whiscombe

Can it really be right that the taxability (or not) of a receipt can be determined by the partnership, with the recipient partner having no right to object? David Whiscombe (David Whiscombe LLP) discusses a tribunal decision that considered for the first time the scope of TMA 1970 s 12ABZB.

Oliver Marre

Oliver Marre (5 Stone Buildings) considers two ways in which decisions of the FTT can influence the results of later cases.

Zoe Andrews

Mike Lane

Mike Lane and Zoe Andrews (Slaughter and May) examine recent decisions of interest and the latest transfer pricing and diverted profits tax statistics.

Paul Townson

Chris Holmes

Chris Holmes and Paul Townson (BDO) provide a back to basics guide on this valuable relief.

Dominic Robertson

Tomás McGrath

Tomás McGrath and Dominic Robertson (Slaughter and May) discuss pitfalls and practical tips when considering earn-outs in M&A transactions.

Julie Howard

Julie Howard (Boodle Hatfield) considers the ways of funding distributions to beneficiaries from an offshore trust, some of whom are UK resident.

Bryn Reynolds

Gary Barnett

In this month’s review, Gary Barnett and Bryn Reynolds (Simmons & Simmons) consider the impact of recent case decisions on input VAT for a fundraising transaction, the meaning of appealable decision and HMRC’s approach to evidence of export.