ANALYSIS

Cutting edge analysis on tax issues.

Edward Reed

Hannah Kalveks

SDLT mixed use rates, procedural issues, taxpayer confidentiality and HMRC ‘fishing expeditions’ are among the topics reviewed by Edward Reed and Hannah Kalveks (Macfarlanes).

Mike Lane

Zoe Andrews

Mike Lane and Zoe Andrews (Slaughter and May) provide this month’s round-up that includes Spring Finance Bill measures affecting financial services.

Sophie Rhind

Is it true that what you don’t know can’t hurt you? Sophie Rhind (Macfarlanes) examines recent cases considering the level of knowledge sufficient for a finding that a taxpayer’s behaviour is ‘deliberate’.

Sophie Rhind

Victoria Braid

Sophie Rhind and Victoria Braid (Macfarlanes) examine when the tribunal will exercise its power to direct HMRC to issue a closure notice in light of the recent case of Hitchins.

Ben Elliott

With the litigation on UK exit charges seemingly set to continue, Ben Elliott (Pump Court Tax Chambers) examines the impact of a recent CJEU decision.

Laura Hodgson

Silvana Van der Velde

In terms of green tax incentives, the UK is lagging behind some other jurisdictions, notably the US. Laura Hodgson and Silvana Van der Velde (Travers Smith) consider how the UK should respond.

Valentina Sloane KC

News that the Italian authorities are assessing Meta for VAT on the supply of Facebook has thrown into the spotlight the issue of whether VAT is due on the supply of ‘free’ digital services. Valentina Sloane KC (Monckton Chambers) examines the issues at stake.

Michael Thomas KC

The characterisation test for VAT has received important clarification from the Court of Appeal, writes Michael Thomas KC (Pump Court Tax Chambers).

Richard Woolich

Clara Boyd

Brief 3/2022 represents a success story for local authorities who will obtain a substantial VAT refund. Richard Woolich and Clara Boyd (DLA Piper) ask which other public bodies might be deserving of a sequel.