ANALYSIS

Cutting edge analysis on tax issues.

The additional levy on UK upstream oil and gas profits adds an extra layer of complexity to an already extremely complex tax regime and will have an adverse effect on industry confidence, writes Phil Greatrex (CW Energy).

Sophie Aitmehdi

Edward Reed

Edward Reed and Sophie Aitmehdi (Macfarlanes) report on several of the most interesting recent tribunal decisions in the private client sphere.

David Smith Economics expert

If the short term is challenging, the long-term outlook is enough to give any new chancellor nightmares, writes David Smith.

Denis Edwards

Denis Edwards (Temple Tax Chambers) examines the Upper Tribunal decision in HMRC v Chelmsford City Council that offers some scope for other public bodies to argue that they are not taxable persons for VAT.

Irfan Butt

Andrew Seidler

Irfan Butt and Andrew Seidler (RSM) consider the implications for funds and real estate structures.

Michael Graham

Michael Graham (DLA Piper) sets out the government’s new proposals that would significantly expand the tax base.

George Peretz KC

There is no doubt that, if implemented, the Bill would mean that the UK would not be complying with the Withdrawal Agreement, writes George Peretz QC (Monckton Chambers).

Bezhan Salehy

Bezhan Salehy (Macfarlanes) considers how countries may maintain their tax competitive standing after the implementation of pillar two.

Zoe Andrews

Mike Lane

The General Court’s recent state aid decision and the Energy Profits Levy Bill are among the developments examined by Mike Lane and Zoe Andrews (Slaughter and May).

Mark Watterson

Gary Barnett

This month’s update by Mark Watterson and Gary Barnett (Simmons & Simmons) covers FTT decisions on the tests for a transfer of a going concern and a ‘direct and immediate’ link.

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