ANALYSIS

Cutting edge analysis on tax issues.

Maximising recovery of VAT on deal fees requires careful practical structuring around the specific facts and real substance behind the legal documentation, writes Jonny Squires (Osborne Clarke).

Kate Murphy

Dominic Mathon

A more ambitious approach to tax policy, informed by international best practices, could enhance the UK’s ability to convert its research prowess into commercial success, write Dominic Mathon and Kate Murphy (RELX).

Anthony Nixon

Anthony Nixon (Paris Smith) argues that a recent case on IHT business property relief, which went in HMRC’s favour, in fact suggests that the restriction of the relief on ‘mainly investment’ grounds has been applied too widely.

Phil Maggs

Phil Sneade

A common set of economic principles and methods underpins state aid, competition and arm’s length analysis, write Phil Sneade and Phil Maggs (Frontier Economics).

Sophie Dworetzsky

A long-awaited report on will reform and the recent announcement on carried interest are among the developments covered in this month’s review by Sophie Dworetzsky (Charles Russell Speechlys).

Alex Spencer

Two recent cases demonstrate that the scope of the VAT exemption for health and welfare is far from certain, writes Alex Spencer (Field Court Tax Chambers).

Bezhan Salehy

Damien Crossley

Damien Crossley and Bezhan Salehy (Macfarlanes) examine the Government’s latest policy paper.

Zoe Andrews

Mike Lane

This month’s review by Mike Lane and Zoe Andrews (Slaughter and May) looks at the decisions in Beard and Rettig, as well as HMRC’s revised guidance on unallowable purpose.

Andrew Solomon

As the Senate prepares to take up President Trump’s sweeping tax and spending package, Andrew Solomon (Sullivan & Cromwell) considers its key provisions and what happens next.

Thomas Wilkinson

Kate Garcia

Kate Garcia and Thomas Wilkinson (Shoosmiths) review the consultation on the potential redesign or reform of penalties imposed for inaccuracies in tax returns and failures to notify.

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