European Tax

Which comes first? This is the question that faced the Upper Tribunal in respect of the time of supply and VAT grouping rules in...

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

Two years' ago I wrote a post entitled "Has the Chancellor really just announced a UK corporation tax rise of over 30%?" the gist of...

Five days before the UK’s Chancellor Jeremy Hunt unveiled the Spring Budget, the Centre for Policy Studies issued a report on the UK’s...

In order to achieve consistency, any jurisdiction adopting the global minimum tax or “GloBE” rules has to follow the Model Rules and the...

At a webinar on 18 January, the OECD presented its findings on the impact of international tax reform in advance of the full report which...

For the second year running, the OECD provided an update on the two-pillared international tax reform project just days before Christmas....

Draft legislation for the Electricity Generator Levy (EGL) was published on 20 December 2022 for inclusion in the Spring Finance Bill. It...

In September 2022, Brazil and the UK announced a first round of negotiations for a double taxation agreement (DTA) following several...

In what is thankfully an unusual occurrence in legal practice, I was about to press send on an email advising a client on an issue (in...

Against a background of some “difficult decisions” being taken by Chancellor Jeremy Hunt in his 2022 Autumn Statement on 17 November...

Undoubtedly, the UK’s Autumn Statement delivered by Chancellor Jeremy Hunt on 17 November 2022 reflected some difficult decisions (see...

I may have previously complained about the stream of consultations on different aspects of the OECD's international tax reform project,...

At the end of 2023, certain EU laws and rights retained as part of domestic law in the UK following its departure from the EU will fall...

VAT has often held the answer to many of life's greatest mysteries. Why does my sandwich cost more if I eat in rather than eat out? Or if...

Following the Upper Tribunal's decision in BlackRock that third party covenants (i.e. not from the borrower itself) could not be taken...