European Tax

If HMRC requests information that is required only if a prior substantive conclusion is correct, can a court decide the substantive issue...

If one Member State requests assistance from another Member State in respect of the recovery of a debt under the Mutual Assistance...

Rumours about a delay to the DAC6 filing dates have been tantalisingly rumbling on for a while now, as the commencement date of 1 July...

It was reported that the UK Treasury is considering temporarily cutting VAT rates in a bid to boost consumer confidence. In doing so, it...

The UK’s Digital Services Tax (“DST”), which is a 2% levy on certain revenues derived from search engines, social media services and...

With the chaos of COVID-19, it is easy to forget that the end of the Brexit transition period steadily approaches. As it stands, no...

Limited liability partnerships are bodies corporate with a legal personality separate from that of their members. But an LLP which...