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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...
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.
In October 2024, the UK Government announced as part of the budget that from 6 April 2027, “inherited pensions [will be brought] into...
The spectre of the section 899 “revenge” or “foreign investor” tax was still looming over us when we recorded a podcast with Arvind...
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...
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HMRC published supplementary draft guidance on the Multinational Top-up Tax (MTT) and Domestic Top-up Tax (DTT) covering, among other...
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 what appears to be a case confined to the application of the now expired capital allowances regime in respect of “enterprise zones”,...
“Mind the pennies and the pounds will look after themselves” is something my grandmother often said to me in days when pocket money was...
Transfer pricing experts are used to grappling with some tricky valuation questions when it comes to intellectual property rights. After...
In a world where borders are often seen as barriers, greenhouse gases remain unconfined, drifting across seas and skies, untethered to...