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...

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

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

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

UK regulators had investigated failings by several energy providers. The investigations were settled with the imposition of nominal £1...

The announcement of a Spring Statement (rather than another Budget) on 26 March 2025 chimes with the promise of “predictability,...

In a special episode of Slaughter and May’s Tax News podcast, we asked Arvind Ravichandran, Tax Partner at Cravath, Swaine & Moore LLP,...

Dispute prevention and resolution is a key theme of the OECD’s annual “Tax Certainty Day”. The 2024 edition took place in Athens on 15...

The UK’s Autumn 2024 Budget “delivers a large, sustained increase in spending, taxation, and borrowing” according to the Office for...

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

The Labour party has formed its first UK government since 2010. Its manifesto (discussed here) and ‘Close the Tax Gap’ document published...

Latest polling figures for the UK’s general election on 4 July continue to indicate a change in government as Labour, the main opposition...

The UK Court of Appeal’s decision in Hotel La Tour has dashed taxpayers’ hopes of being more readily able to recover VAT paid on deal...

HMRC raided the London offices of a global financial brokerage business and the home of a former employee on 28 September 2022, following...

Our “trip” through tax disputes landscapes around the world is sadly nearing its end (and by “trip”, I mean a six-part podcast series on...