ANALYSIS

Cutting edge analysis on tax issues.

Zoe Andrews

Mike Lane

Revised draft guidance on large business notification of uncertain tax treatment and the Court of Appeal’s decision in Embiricos are some of the recent developments reviewed by Mike Lane and Zoe Andrews (Slaughter and May).

A Tolley report examines a recent decision of the immigration chamber of the Upper Tribunal, which has implications for tax hearings.

Catrin Harrison

Dominic Lawrance

Dominic Lawrance and Catrin Harrison (Charles Russell Speechlys) examine the Court of Appeal’s decision on partial closure notices in respect of domicile cases.

Mark Watterson

Gary Barnett

This month’s review by Mark Watterson and Gary Barnett (Simmons & Simmons) covers developments affecting the VAT land exemption, lease break fees and the recoverability of input tax when the VAT was never paid.

Sam Wardleworth

Steven Porter

Steven Porter and Sam Wardleworth (Pinsent Masons) provide a refresher guide to these ‘game changing’ regimes.

Lynnette Bober

Lynnette Bober (Gateley Legal) focuses on some key issues and problem areas which are likely to cross many advisers’ desks this year.

Dominic Lawrance

Dominic Lawrance (Charles Russell Speechlys) explains how recent case law suggests that the tide may now be turning.

Tim Sarson

Tim Sarson (KPMG) reports on a busy start to what promises to be an eventful year for the international tax world.

Michael Hunt

Dawen Gao

Michael Hunt and Dawen Gao (Herbert Smith Freehills) examine the CJEU’s decision that puts to rest a long-running test case.

Adam Rose

Filippo Noseda

Filippo Noseda and Adam Rose (Mishcon de Reya) discuss the data protection repercussions of a system of automatic exchange of information in light of recent court decisions in the US and UK.

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