5/19/2021 10:26:18 AM From CCCTB to BEFIT: the European Commission's plan to future-proof taxation By Tanja Velling The Commission's Communication on Business Taxation for the 21st century sets out reams of important tax policy announcements, whilst...
5/19/2021 12:00:00 AM Discovery of the Tooth By Sarah Osprey Few tax cases manage to elicit such intractable feelings of crossness in me as the saga of HMRC v Tooth which has come to an end with the...
5/14/2021 12:00:00 AM Supreme Court confirms (again) that Ramsay is a principle of statutory construction By Zoe Andrews We all love a good Ramsay case. Particularly one from the Supreme Court which does not upset the apple cart and require a re-learning of...
5/6/2021 12:00:00 AM Tax impact of European Commission’s draft foreign subsidies Regulation By Tanja Velling Under the European Commission’s draft Regulation for a new regime to address the impact of subsidies from non-EU countries on trade...
5/4/2021 1:58:57 PM The cautionary tale of Mr Bostan Khan By Mike Lane On 30 April 2021 the Court of Appeal handed down its unanimous judgment in Bostan Khan v HMRC. As tax cases go, it is neither the biggest...