ANALYSIS

Cutting edge analysis on tax issues.

Anton Hume

The guidance on HTVIs is likely to have a considerable impact on the development of transfer pricing compliance, write Vladimir Milic and Anton Hume (BDO).

Tim Sarson

Pillar one, UAE’s new federal corporate tax regime, and the Indian government’s Union Budget are among the recent developments examined by Tim Sarson (KPMG).

Sophie Lloyd

Rob Smith

A growing number of taxpayers can expect to be involved in ‘early stage’ tax disputes over the coming years. Sophie Lloyd and Rob Smith (Travers Smith) provide a practical guide for their advisers.

Simon Howley

Simon Howley (Bell Howley Perrotton) considers when a charge to SDLT is triggered.

Jonathan Main

Primary care networks can present a confusing VAT picture, as Jonathan Main (MHA Moore and Smalley) explains.

Paige Achilles

Edward Reed

The latest key developments affecting private clients are reviewed by Edward Reed and Paige Achilles (Macfarlanes).

Liesl Fichardt

Emily Au

When implementing image rights contracts, employers must make concerted efforts to demonstrate the underlying commerciality of the arrangement by monitoring ongoing activities, write Liesl Fichardt and Emily Au (Quinn Emanuel Urquhart & Sullivan).

Laura Hodgson

Laura Hodgson (Travers Smith) explains why the proposed new rules may require businesses to bolster the substance of their EU holding companies.

Sarah Gabbai

The government should take a more pragmatic approach to taxpayers affected by the loan charge, writes Sarah Gabbai (McDermott Will & Emery).

Lynnette Bober

Lynnette Bober (Gateley Legal) takes a closer look at a case involving several diverse issues, not least the difficulties in overturning findings of fact by the FTT.

Go to page of 438