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Pressure on the Government to take action on the cost of living crisis led to the announcement of a new “temporary” and “targeted” tax on...
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.
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I have put off writing about Amount A of the first international tax reform Pillar for two reasons.The main reason is the concern that it...
It is clear from the recent HM Treasury consultation document that an online sales tax (OST) applied to certain sales to UK customers...
Large businesses are encouraged to provide relevant information to HMRC at an earlier stage to gain exemption from notification under the...
When is the best time to consult on the UK’s implementation of the OECD/IF GloBE model rules published on 20 December 2021 with the aim...
The model rules for Global Anti-Base Erosion (GloBE) (a.k.a. Pillar Two of international tax reform) set a template for a...
The OECD’s MAP awards for 2020 - not quite the BAFTAs, but (perhaps) still exciting for tax practitioners and authorities – were released...
A big driver for international tax reform (and certainly the motivation for the renewed interest in it by the US under the Biden...
Putting aside for now whether this new notification regime is necessary and apt to reduce what HMRC refer to as the tax gap attributable...
In my previous blog, I couldn’t get too excited about the G7’s announcement on 5 June that agreement in principle had been reached on...
Before the G7 Finance Ministers’ communiqué of 5 June announcing an agreement in principle (which was endorsed by the G7 leaders...
We all love a good Ramsay case. Particularly one from the Supreme Court which does not upset the apple cart and require a re-learning of...
HMRC has powers to ensure everyone “pays their fair share of taxes” and in some cases, particularly where the powers tackle fraud,...
The OECD’s public consultation on the blueprints for international tax reform took place on 14 and 15 January and recordings are...
Although the UK left the EU at 11pm on 31 January 2020, most people would not have noticed any change because the effect of the...
In the latest instalment of the Development Securities litigation, the Court of Appeal unanimously overturned the Upper Tribunal (UT)...