European Tax

The principle of legality of taxation (or principle of fiscal legality) forms part of the legal order of the European Union (EU) as a...

Which comes first? This is the question that faced the Upper Tribunal in respect of the time of supply and VAT grouping rules in...

In what feels like an everchanging landscape of UK tax relief on research and development (R&D) expenditure, Chancellor Jeremy Hunt in...

Two years' ago I wrote a post entitled "Has the Chancellor really just announced a UK corporation tax rise of over 30%?" the gist of...

Five days before the UK’s Chancellor Jeremy Hunt unveiled the Spring Budget, the Centre for Policy Studies issued a report on the UK’s...