European Tax

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

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...

The purpose of a double tax treaty is to allocate taxing rights between the parties to the treaty in a way which avoids double taxation....

The spectre of the section 899 “revenge” or “foreign investor” tax was still looming over us when we recorded a podcast with Arvind...

What can an aircraft leasing case tell us about the interpretation of tax treaties? Quite a bit, as it turns out. In VietJet Aviation,...

The Supreme Court in Dolphin Drilling dismissed the taxpayer’s appeal, agreeing with the Court of Appeal that the provision of...

On 24 April 2025, the Belgian Data Protection Authority (DPA) ruled (once again) that transfers of personal data by the Belgian Federal...

As we previously reported, on 28 April 2025 the UK government announced a technical consultation on draft legislation (the Draft...

How foolish I was for thinking that occasions such as an Autumn Budget or Spring Statement would no longer be followed by a “tax...

Young drivers can get a specialised form of motor insurance if they have a device fitted to the car which records and transmits...

The UK’s Spring Statement delivered on 26 March 2025 did not include further tax increases and the Chancellor stuck to her commitment to...

The Court of Appeal published their decision in Gunfleet Sands on 17 March 2025, upholding the taxpayers’ appeal on the availability of...

What do tax lawyers talk about at lunch? In my case, it’s been the UK Supreme Court's majority decision (4:1) in Royal Bank of Canada. My...

All has ended well for the Royal Bank of Canada (RBC) following the Supreme Court’s majority decision (4:1) that the UK does not have...

HMRC published supplementary draft guidance on the Multinational Top-up Tax (MTT) and Domestic Top-up Tax (DTT) covering, among other...