European Tax

For much of last year, Euromoney was paired with Blackrock as a potentially ground-breaking case focusing on a statutory purpose test....

The UK’s headline corporation tax rate is set to rise to 25% from April 2023 (with a commensurate increase in the diverted profits tax...

Shortly after the approval of the new Financial Transaction Tax and Digital Services Tax, the Spanish Government has submitted to...

Since 2002, there have been two tax regimes which apply to intangible fixed assets (IFAs) in the UK - the CGT regime for old IFAs and a...

Whilst the Budget was dominated by the announcement of a multi-billion pound economic stimulus to deal with the economic impact of...

The UK’s First-tier Tax Tribunal's decision in Panayi has been published. Whilst the case was reminiscent of Gallaher  (previously...

In the recent case of Gallaher, the UK’s First-tier Tax Tribunal reached a surprising conclusion on the UK’s intra-group transfer regime....