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The announcement of a Spring Statement (rather than another Budget) on 26 March 2025 chimes with the promise of “predictability,...
In what appears to be a case confined to the application of the now expired capital allowances regime in respect of “enterprise zones”,...
In a special episode of Slaughter and May’s Tax News podcast, we asked Arvind Ravichandran, Tax Partner at Cravath, Swaine & Moore LLP,...
“Mind the pennies and the pounds will look after themselves” is something my grandmother often said to me in days when pocket money was...
Transfer pricing experts are used to grappling with some tricky valuation questions when it comes to intellectual property rights. After...
Dispute prevention and resolution is a key theme of the OECD’s annual “Tax Certainty Day”. The 2024 edition took place in Athens on 15...
In a world where borders are often seen as barriers, greenhouse gases remain unconfined, drifting across seas and skies, untethered to...
The Autumn 2024 budget sees the UK’s new Labour government act on a number its pre-election manifesto pledges (discussed here), and...
On 30 October 2024, the Chancellor, Rachel Reeves, delivered the first Budget under a Labour government since 2010, emphasising in her...
The UK’s Autumn 2024 Budget “delivers a large, sustained increase in spending, taxation, and borrowing” according to the Office for...
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The long-awaited legislation for the introduction of a participation exemption for non-Irish dividends and distributions was included in...
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Following the general election of July 2024 and the formation of a new Government in September, it is now time for the French Parliament...
Following the general election of July 2024 and the formation of a new Government in September, it is now time for the French Parliament...
HMRC’s Transfer Pricing Guidelines for Compliance (GfC7) are promoted as “best practice approaches to transfer pricing to lower risk and...
It will come as no surprise that the UK imposes certain restrictions on companies’ ability to deduct interest when calculating the...
The Labour party has formed its first UK government since 2010. Its manifesto (discussed here) and ‘Close the Tax Gap’ document published...