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ANALYSIS

Cutting edge analysis on tax issues.

ATAD 3: what are the consequences of being a shell? starpremium
Card image Ashley Greenbank
Card image Sarah Ling
Ashley Greenbank and Sarah Ling (Macfarlanes) examine what the tax consequences of ATAD 3 will be in practice for four structures involving EU shell companies.
18 May 2022
Private client review for May 2022 premium
Card image Edward Reed
Card image Thomas Schlee
Two recent case decisions highlighting the importance of process and accurate drafting are among the recent developments reviewed by Edward Reed and Thomas Schlee (Macfarlanes).
18 May 2022
Ask an expert: VAT on remedial cladding works premium
Card image Philip Alfandry
Philip Alfandary (Memery Crystal) answers a question on the applicability of zero rating the VAT for cladding work on a care home.
16 May 2022
R&D claims: the triggers for an enquiry premium
Card image Carrie Rutland
Card image Dawn Register
Carrie Rutland and Dawn Register (BDO) set out the most common reasons why claims can lead to an HMRC enquiry and they advise on how to reduce those risks.
16 May 2022
Is the UK losing its shine as a destination for the UHNW community? premium
Card image David Whittaker
Despite recent developments, the UK remains an attractive destination for migrating global families, writes David Whittaker (Mishcon de Reya).
16 May 2022
20 questions: HMRC’s civil and criminal powers premium
Card image Constantine Christofi
Card image Adam Craggs
A detailed guide by Adam Craggs and Constantine Christofi (RPC).
11 May 2022
Tax and the City review for May 2022 premium
Card image Zoe Andrews
Card image Mike Lane
An FFT decision on unallowable purpose and a Supreme Court ruling on an EU law challenge are among the developments examined by Mike Lane and Zoe Andrews (Slaughter and May).
11 May 2022
The VAT review for May 2022 premium
Card image Bryn Reynolds
Card image Gary Barnett
This month’s update by Bryn Reynolds and Gary Barnett (Simmons & Simmons) covers the CJEU ruling on fixed establishments.
11 May 2022
Back to basics on transfer of assets abroad premium
Card image Josie Hills
Card image Abigail McGregor

Josie Hills and Abigail McGregor (Pinsent Masons) examine one of the oldest statutory tax avoidance regimes that continues to apply.

5 May 2022
Register of overseas entities premium
Card image Michelle Robinson
Michelle Robinson (Deloitte) provides a practical guide to the new register.
5 May 2022
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P Kearney v HMRC
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J Hall v HMRC
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Revenue fraud
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Value on death: IHT
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