ANALYSIS

Cutting edge analysis on tax issues.

Kitty Swanson

Kirsten Hunt

Kitty Swanson and Kirsten Hunt (Mayer Brown) consider some key issues regarding incentivising fund managers in the context of the ongoing debate surrounding carried interest.

Jo Crookshank

Gary Barnett

Jo Crookshank and Gary Barnett (Simmons & Simmons) cover a number of the latest developments in the VAT and indirect tax field.

Anthony Inglese

Former HMRC general counsel Anthony Inglese talks to Alan Evans, the current holder of that role, about his career and current work priorities.

Jake Landman

Abigail McGregor

Jake Landman and Abigail McGregor (Pinsent Masons) review two recent cases exploring the circumstances where a taxpayer can, and can’t, rely on a statement made by HMRC in order to establish a legitimate expectation.

Pete Miller

Nick Wright

Pete Miller and Nick Wright (Jerroms Miller) answer some of the key questions on this valuable regime.

Bezhan Salehy

Sarah Ling

Bezhan Salehy and Sarah Ling (Macfarlanes) examine whether the Pillar Two undertaxed profits rule is susceptible to challenge under double tax agreements.

Ceinwen Rees

George Apps

Ceinwen Rees and George Apps (Macfarlanes) compare the UK’s carried interest regime to European models.

Tim Sarson

Pillar Two is gathering further momentum with announcements this month from nine territories, reports Tim Sarson (KPMG).

Paul Aplin OBE

Hindsight is a wonderful thing but where MTD is concerned, it is not too late to learn from what the recent NAO report reveals, writes Paul Aplin OBE.

Deepesh Upadhyay

Sean Wright

Deepesh Upadhyay and Sean Wright (Eversheds Sutherland) review the Upper Tribunal’s decision in Hargreaves which considers withholding tax and interest payments.

Go to page of 377