ANALYSIS

Cutting edge analysis on tax issues.

Ugo Onwumelu

Charlotte Sallabank and Ugo Onwumelu (Katten Muchin Rosenman) explain key features of the new tax and how it will apply to businesses.

Zoe Andrews

Mike Lane

The Upper Tribunal decision in Royal Bank of Canada and the government’s response to the review of the UK funds regime are among the recent developments reviewed by Mike Lane and Zoe Andrews (Slaughter and May).

Bill Dodwell

Bill Dodwell (Office of Tax Simplification) provides an update on the OTS’s latest work.

Tom Gilliver

Tom Gilliver (Slaughter and May) considers the procedural challenges that arise from the interaction between the transfer pricing and diverted profits tax rules.

Liz Hunter

Graeme Whitfield

Liz Hunter and Graeme Whitfield (KPMG) examine the new registration requirements for EBTs and EOTs.

Colin Smith

A new tax is designed to deter owners of energy supply businesses from removing assets on which the business’s survival depends, writes Colin Smith (PwC).

Will Scott

Susie Brain

Will Scott and Susie Brain (Norton Rose Fulbright) examine an Upper Tribunal decision on the availability of capital allowances in the context of increasingly complex, technical assets used in the power generation industry.

Jo Crookshank

Gary Barnett

HMRC’s revised guidance on early termination payments and several advocate general opinions are among the recent VAT developments reviewed by Jo Crookshank and Gary Barnett (Simmons & Simmons).

Rhiannon Kinghall Were

Damien Crossley

Damien Crossley and Rhiannon Kinghall Were (Macfarlanes) examine the most complex of the conditions contained in the new regime.

Katie Raine

Richard Woolich

Although some uncertainty remains, from 1 April there will be fewer situations where HMRC accepts that early termination and compensation payments are not subject to VAT, write Katie Raine and Richard Woolich (DLA Piper).

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