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A server physically located in the UK cannot give a person a permanent establishment in the UK. Christopher Eames (Mishcon de Reya) considers a real life scenario which tests the limits of that principle.
Ben Elliott (Pump Court Tax Chambers) considers recent rulings and principles for the VAT treatment of cryptoassets and transactions taking place in virtual worlds.
Mark Pearce (Gateley Legal) examines the different approaches HMRC, STEP and the UK courts are taking in respect of the taxation of cryptocurrencies.
Recent trends in the contentious tax world, by Adam Craggs and Constantine Christofi (RPC).
This month’s private client update, by Edward Reed and Tristan Honeyborne (Macfarlanes).
Alistair Godwin (Grant Thornton) focuses on the Taxes Acts in order to bring out some of the key features of a ‘security’ that are useful in practice.
Robert Langston (Saffery Champness) considers new HMRC guidance that provides some clarification, although there are still areas that are left open. 

A crypto tax headache? 

Robert Langston (Saffery Champness) outlines the key points, highlights the areas that are not covered, and considers some of the practical problems.
Laura Mullarkey and Richard Sultman (Cleary Gottlieb) address key tax issues relevant to crypto-assets.