ANALYSIS

Cutting edge analysis on tax issues.

Hugh Gunson

Guy Bud

Hugh Gunson and Guy Bud (Charles Russell Speechlys) examine the Court of Appeal’s decision which has potentially far-reaching consequences for the PAYE system.

Sophie Rhind

Sophie Rhind (Macfarlanes) reports on the game changing amendment to rule 24 of the Upper Tribunal rules.

Paul Davison

Helen Buchanan

The judgment reads as something of a ‘whitewash’, supporting the Commission on every ground, write Paul Davison and Helen Buchanan (Freshfields Bruckhaus Deringer).

Jonathan de Wilton

Can the sale of a development site marketed with vacant possession meet the conditions for a VAT free TOGC when the purchaser suggests setting up leases with friendly parties? Jonathan de Wilton (Grant Thornton) investigates.

Tim Sarson

Delay and a lack of political consensus on BEPS feature in this month’s review by Tim Sarson (KPMG).

Catrin Harrison

Dominic Lawrance

Dominic Lawrance & Catrin Harrison (Charles Russell Speechlys) examine the first reported judgment which makes it clear that the relief is there to prevent injustices arising from the prescriptive nature of the statutory residence test.

Chris Holmes

Catherine Morgan

Chris Holmes (BDO) and Catherine Morgan (Consilio Consulting) provide a refresher on the workings of this allowance.

Andrew Crozier

Edward Reed

Decisions on the validity of discovery assessments and information notices are among the recent developments reviewed by Edward Reed and Andrew Crozier (Macfarlanes).

Paul Farey

Paul Farey (AECOM) explains why care should be exercised in respect to the relevant contract date and how indirect costs and the timing of expenditure are important in any claim.

Claire Miles

If a lack of reasonable care is being alleged, it is essential to understand the taxpayer’s mindset when the mistake was made, as well as any steps the taxpayer took to file their return correctly, writes Claire Miles (Willkie Farr & Gallagher).

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