European Tax

In what appears to be a case confined to the application of the now expired capital allowances regime in respect of “enterprise zones”,...

The UK’s Autumn 2024 Budget “delivers a large, sustained increase in spending, taxation, and borrowing” according to the Office for...

In Hargreaves Property Holdings Limited v HMRC, the Court of Appeal dismissed the taxpayer’s appeal against the Upper Tribunal’s decision...

For those, like me, who have been following the ever-changing research and development (R&D) tax relief landscape in the UK over the past...

The Upper Tribunal’s decision is a helpful ‘back-to-basics’ on the nature and purpose of the provisions on withholding tax on interest...

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

On 20 July 2022, the UK Government released draft legislation intended to implement a number of changes to the research and development...

The OECD has issued updated guidance on tax treaties and the impact of the COVID-19 pandemic which adopts broadly similar views on...