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Welcome to the European Tax Blog.

Some of Europe's brightest legal minds look at the tax issues across Europe which could impact multinational businesses.

18 results for: mlane
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The draft Energy (Oil and Gas) Profits Levy Bill published on 21 June 2022 (the Bill) shows the difficulty, and danger, of using purpose...
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The General Court released its decision in the UK's and ITV's appeals against the Commission's decision that the UK's CFC finance company...
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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...
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Net accounting has always thrown up some difficult questions for taxpayers and their advisers looking to claim a deduction for something...
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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...
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If you say it in a deep enough voice, "litigation on an epic scale" sounds like it may be the trailer for the latest summer blockbuster...
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On 30 April 2021 the Court of Appeal handed down its unanimous judgment in Bostan Khan v HMRC. As tax cases go, it is neither the biggest...
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For those who prefer to think in pictures, this chart from the OBR's 2018 report "Why have onshore CT receipts performed so well since...
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TLDR – yes, it seems he has. The Chancellor is still trumpeting the rate as the lowest in the G7, even after the rise. But for those...
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Yesterday HMRC published a call for evidence on VAT and the sharing economy.It is another piece in the puzzle of whether and how tax...
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Yesterday marked the deadline for responses to the HMRC consultation document "Notification of uncertain tax treatment by large...
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When I first qualified into tax, UK-UK transfer pricing was not a thing.  A UK company could lend money to a fellow UK group company...
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We all know the difference three little words can make.  But in the case of VAT, those three little words turn out not to be "I love you"...
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Given the general view of partnership taxation – “they’re just transparent, right?” – it is somewhat surprising that how a partnership...
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Happy Friday the 13th! Taxpayers who claimed the benefit of the UK’s CFC finance company exemption before 1 January 2019 will have shaken...
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...or "Seeing as everyone else is now giving 'fact-checking a go'".When Labour published its 2019 Election manifesto last week it was...