European Tax

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

The main lesson to be learned is that it all depends on the specific facts and how they are presented to the fact-finding tribunal! JTI...

In the spirit of adventure, or my sapless version of it, I asked ChatGPT 3.5 to propose some puns to deploy in the title of this post....

For UK tax practitioners who are feeling bereft after binge-watching the final season of Succession, the ongoing series of “unallowable...

A: Interest on a Kwik-Fit loan. The question "what's unallowable, but not disallowed?" is the riddle thrown up by the latest First-tier...