European Tax

In a much anticipated, eagerly awaited decision, the Australian High Court today, in a 4/3 majority judgment in Commissioner of Taxation...

Where are your pension payments taxed if you retire abroad? The UK’s First-tier Tribunal (FTT) had to grapple with this question in...

Dividends received by Italian financial intermediaries (including banks) from their subsidiaries are subject to Italy’s regional tax on...

Not as far as HMRC would appear to want it to. The First-tier Tribunal’s procedural decision in Motorplus is another example of somewhat...

In October 2024, the UK Government announced as part of the budget that from 6 April 2027, “inherited pensions [will be brought] into...