ANALYSIS

Cutting edge analysis on tax issues.

UK reforms to the permanent establishment rules and the Investment Manager Exemption could reshape the tax treatment for non-resident funds and UK investment managers, write James Anderson and Lorenza De Domenico (Skadden).

Anastasia Nourescu

David Pickstone

David Pickstone and Anastasia Nourescu (Stewarts) consider the Government’s proposed reform of the landfill tax regime and its impact on industry.

Mark Bevington

Mark Bevington (ADE Tax) highlights the areas where the new TP and UTPP rules do not appear to work as intended.

Ben Elliott

Peter Nias

Peter Nias and Ben Elliott (Pump Court Tax Chambers) consider a recent practice statement and other measures supporting the greater use of ADR.

Gary Barnett

Joao Martinho

This month’s review by Joao Martinho and Gary Barnett (Simmons & Simmons) covers the Court of Appeal decision in Impact Contracting Solutions and two recent cases on the meaning of consideration.

Naomi Lawton

Naomi Lawton (A&O Shearman) finds much to welcome in the Government’s latest policy statements.

Adam Craggs

Liam McKay

Adam Craggs and Liam McKay (RPC) examine the current consultation which could help influence HMRC’s future approach to dispute resolution.

Liesl Fichardt

Emily Au

Will AI make tax disputes faster and smarter, or simply more complicated? Liesl Fichardt and Emily Au (Quinn Emanuel) investigate.

Tim Sarson

US developments dominate the headlines in this month’s update by Tim Sarson (KPMG).

Dr Michael Taylor

Dr Michael Taylor (PwC) considers whether Henderson LJ’s judgment in WTGIL could bring all sorts of intermediary services back within the scope of the VAT insurance exemption.

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