European Tax

During a debate on the Spring Finance Bill, Gareth Davies, Exchequer Secretary to the Treasury, emphasised the UK government’s intention...

It has become a bit of a tradition that a fiscal statement is followed by a further day of tax-related announcements and publications....

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

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...

If one were to regard the European Commission’s Directive proposal to tackle the debt-equity bias in the tax system as the fruit of a...

One big surprise in the UK’s March 2022 Spring Statement was the promise to cut the basic rate of income tax by one percentage point from...

A recent OECD report, based on a July 2021 survey of 43 countries, including from the G20, the OECD and beyond, found few examples of...

The UK government is proposing to introduce yet another new tax, the Public Interest Business Protection Tax (PIBPT) (even though the ink...

The CJEU’s judgment in Case C-156/20 Zipvit v HMRC clarifies that, for the purposes of Article 168(a) of the Principal VAT Directive, VAT...

The EU's directive on public country-by-country reporting was published in the Official Journal on 1 December 2021 to take effect on the...

As part of the UK’s Autumn Budget, Chancellor Rishi Sunak announced that certain “tax administration and maintenance announcements” would...

On 27 October 2021, Chancellor Rishi Sunak presented the UK’s second Budget of 2021 under the tagline “A Stronger Economy for the British...

The UK Government announced its "Build Back Better" plan for health and social care, including a funding proposal based on the...

The European Commission has adopted a package of measures intended to put the EU firmly on the road to climate neutrality by 2050 with...

HMRC's press release heralds the decommissioning of the stamp duty press machines as the "end of an era" as the 300-year old process of...

Public country-by-country reporting is set to be implemented across the EU (including for non-EU headquartered groups) by early 2023 to...