ANALYSIS

Cutting edge analysis on tax issues.

Kyra Motley

Will Timbrell

There is no equivalent to a Foundation registered with the Dubai International Finance Centre Registrar of Companies under English law. How then should they be treated for UK tax purposes? Kyra Motley and Will Timbrell (Boodle Hatfield) investigate.

Jo Crookshank

Gary Barnett

Two recent CJEU decisions on the deemed supply rules concerning donated goods and the VAT status of vouchers, as well as the Court of Appeal’s decision in Hotel La Tour, are among the developments included in this month’s review by Jo Crookshank and Gary Barnett (Simmons & Simmons).

Etienne Wong

What has changed since BLP? Etienne Wong (Old Square Tax Chambers) reviews the recent Court of Appeal ruling on VAT deductibility for professional fees incurred on share sales.

David Wilson

Jack Jones

After an uneventful Budget and Tax Administration and Maintenance Day, and with little by way of legislative proposals (except for those advising non-doms), some of the most interesting tax developments of recent months have come in the form of...

Adam Craggs

Liam McKay

Adam Craggs and Liam McKay (RPC) provide a refresher guide.

Tim Sarson

Netherland’s new coalition government’s tax plans, the latest Canadian and Australian Budgets and several EU developments are included in this month’s review by Tim Sarson (KPMG).

Christopher Eames

A server physically located in the UK cannot give a person a permanent establishment in the UK. Christopher Eames (Mishcon de Reya) considers a real life scenario which tests the limits of that principle.

Deepesh Upadhyay

Dominic Robertson

Deepesh Upadhyay (Eversheds Sutherland) and Dominic Robertson (Slaughter and May) examine one of the most important withholding tax cases in years.

David Pett

David Pett (Temple Tax Chambers) discusses the trustee’s duties to consider what is in the best interests of the beneficiaries as a class, how the sale proceeds are to be distributed and the tax consequences of any sale.

Michael Ridsdale

Gemma Williams

Exceptions to the doctrine of precedent do exist but, as a recent case illustrates, they will be rarely applied in practice, write Michael Ridsdale and Gemma Williams (Wedlake Bell).

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