BREXIT

Rupert Shiers and Laura Hodgson (Hogan Lovells) consider the recent FTT decision on ‘offshore looping’ structures which examines the continued relevance of EU law.

Giles Salmond (Stewarts) assesses the likely impact of Advocate General Kokott’s opinion in the Dutch pension fund cases.

Jeremy Woolf (Pump Court Tax Chambers) answers questions on the continuing relevance of EU law on VAT interpretation after Brexit.

The sky’s the limit for changes to UK VAT since Brexit broke the EU VAT shackles, writes Rebecca Porter (The VAT Team). Are radical changes needed?

The government has announced the repeal of the 1.5% stamp tax charge on issuances and certain transfers, with effect from 1 January 2024. David Wilson and Jack Jones (Cooley) review the proposed implementation measures which are currently open for consultation.

With the litigation on UK exit charges seemingly set to continue, Ben Elliott (Pump Court Tax Chambers) examines the impact of a recent CJEU decision.

Peter Halford and Mark Whitehouse (PwC) explore some of the main differences and reflect on their relevance to direct taxation.

This month’s guide to the VAT developments that matter, by Bryn Reynolds and Gary Barnett (Simmons & Simmons).

Recent developments that matter from around the globe, reported by Tim Sarson (KPMG).