GROUPS

The First-tier Tribunal has provided further guidance on the critical area of fixed establishments for VAT purposes, as Richard Woolich and Aaron Bradley (DLA Piper) explain.

Heather Self

Heather Self (Blick Rothenberg) examines the Court of Appeal judgment in Ladbroke and its wider implications.

Tax Journal's recent commentary on digital tax reform.

Heather Self

Lots of questions - but no simple solutions, writes Heather Self (Blick Rothenberg).

Tax Journal commentaries on the UK's 'deeply political tax'.

Philippe Gamito

Karen Killington

Karen Killington and Philippe Gamito (KPMG) consider the implications of the advocate general’s opinion in DNB Banka and Aviva, both for the UK and across the EU.

Jackie Wheaton

What differences are there between the tax treatments of trade associations and mutual trades? Jackie Wheaton (Moore Stephens) reviews the key points.

Dominic Robertson

Emma Game

Emma Game and Dominic Robertson (Slaughter and May) consider the principal tax issues that can arise when establishing, operating and unwinding a corporate joint venture.

A survey of senior in-house tax experts, by Tax Journal in association with FTI Consulting, assesses the initial impact of the OECD’s recommendations on tackling base erosion and profit shifting.

Helen Lethaby

Helen Gunson

The UK is pushing ahead with an interest barrier, following BEPS Action 4. Helen Lethaby and Helen Gunson (Freshfields Bruckhaus Deringer) examine the new UK rules which include some nasty tweaks to the OECD recommendations.

Go to page of 66