ANALYSIS

Cutting edge analysis on tax issues.

The VAT option to tax disapplication rules pose a conundrum for landlords and tenants. Paul Beausang and Anisha Polson (Eversheds Sutherland) consider what should be done.

Michael Ridsdale

Richard Dalton

Richard Dalton (BDO) and Michael Ridsdale (Wedlake Bell) challenge the orthodox view that a dwelling is regarded as being constructed for VAT purposes when it has reached ‘golden brick’.

Tim Sarson

Pressure grows for a global wealth tax. This and other recent developments in international tax are examined by Tim Sarson (KPMG).

Julian Feiner

W&I and specific tax risk insurance has proliferated and tax claims are emerging. Julian Feiner (DAC Beachcroft) explains the unique framework for claims.

Matt Cummings Colin Askew Alisha Kouser

Untangling a business from a group (or single entity) in a tax neutral fashion takes time and care. Colin Askew, Matt Cummings and Alisha Kouser (Eversheds Sutherland) provide a case study considering the tax issues on a partition demerger.

Ceinwen Rees

Serene Ho

Ceinwen Rees and Serene Ho (Kirkland & Ellis) explain why boilerplate clauses exist and why it’s important to check that they are included in the contract.

Bezhan Salehy

David Gauke

David Gauke and Bezhan Salehy (Macfarlanes) share their Treasury insights on the practical challenges facing the new administration.

Richard Milnes

Fehzaan Ismail

Richard Milnes and Fehzaan Ismail (EY) assess the concept of dual inclusion income under the UK hybrid provisions following a prolonged period of iterative change.

Liz Hunter Nicola Simmons Moustapha Hammoud

Liz Hunter, Nicola Simmons and Moustapha Hammoud (Mishcon de Reya) explain the personal, employment and corporate tax issues.

Kazia Gagg

Edward Reed

Edward Reed and Kazia Gagg (Macfarlanes) consider what’s in store for private clients under the new Labour government and comment on a number of tribunal decisions on the remittance rules, SDLT and entrepreneurs’ relief.

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