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IN BRIEF

Views on recent developments in tax.

There are a lot of EU tax policy developments expected in 2023, despite it being only a year away from the 2024 EU elections.

Rough justice.
HMRC has made it known that it would like certain taxpayers to voluntarily disclose more information on their tax returns. What does this mean, and should taxpayers follow its advice?
A little-known tax relief could help.
There is now scope for some radical rethinking.
A recent tribunal decision serves as a reminder that the courts and tribunals are often wary of handling issues as preliminary matters.

There were huge sighs of relief in Brussels and beyond as the Council of EU finally overcame Hungary’s veto and approved the Commission’s Pillar Two Directive. In less visible developments, the Commission also published two completely new legislative proposals.

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