European Tax

It will come as no surprise that the UK imposes certain restrictions on companies’ ability to deduct interest when calculating the...

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...

A little over a year ago, I wrote a post called "The cautionary tale of Mr Bostan Khan". It was prompted by the Court of Appeal decision...

A: Interest on a Kwik-Fit loan. The question "what's unallowable, but not disallowed?" is the riddle thrown up by the latest First-tier...