6/18/2024 8:04:44 AM Lessons learned from JTI and other recent unallowable purpose cases By Zoe Andrews The main lesson to be learned is that it all depends on the specific facts and how they are presented to the fact-finding tribunal! JTI...
6/14/2024 9:56:02 AM Change: Labour Party Manifesto 2024 By Tanja Velling Latest polling figures for the UK’s general election on 4 July continue to indicate a change in government as Labour, the main opposition...
6/10/2024 9:53:19 AM ECJ lends a helping hand to non-established persons seeking VAT refund By Tamás Fehér According to the decision of the Court of Justice of the European Union of 16 May 2024 (C-746/22), the Hungarian rule that does not allow...
6/7/2024 8:56:44 AM The U.S. 1% excise tax on stock repurchases may apply to share buybacks made by foreign issuers more often than they think By Ron Creamer Adrien Soumagne Beginning in 2023, publicly-traded U.S. corporations are subject to a 1% excise tax on the fair market value of the stock repurchases...
6/6/2024 2:09:54 PM Good news for secondary debt markets in interest withholding tax case before UK Upper Tribunal By Zoe Andrews HMRC v Burlington Loan Management DAC is an important decision for the smooth running of secondary debt markets. It is also a helpful...