ANALYSIS

Cutting edge analysis on tax issues.

Tamar Ruiz

Matthew Mortimer and Tamar Ruiz (Mayer Brown) provide an overview of the tax treatment of derivatives, repo and stock loan transactions for UK companies.

Alistair Godwin

Andrew Yeomans

Alistair Godwin and Andrew Yeomans (EY) review three areas of complexity that present challenges to asset managers.

Tim Sarson

The proposed US regulations on Corporate Alternative Minimum Tax, an important CJEU decision on state aid and the Irish Budget are among the recent developments reviewed by Tim Sarson (KPMG).

Anthony Inglese

Melanie Hall KC

Melanie Hall KC (Monckton Chambers) talks to Anthony Inglese CB about life at the Tax Bar and beyond.

Graham Webber

Graham Webber (WTT Consulting) explains why a more radical approach is needed to tackling unacceptable avoidance.

David Alcock

Ritchie Tout

David Alcock (Anthony Collins Solicitors) and Ritchie Tout (Azets) explain why these structures are increasingly under the spotlight.

Edward Hardy

Helen Coward

Helen Coward and Edward Hardy (Simmons & Simmons) examine a recent FTT decision on SDLT, property investment partnerships and the anti-avoidance rule in s 75A.

Oliver Marre

The Upper Tribunal’s decision in McCabe shows how difficult it can be to challenge findings of fact when confronted with multi-factorial tests, writes Oliver Marre (5 Stone Buildings).