CJEU

Good friends should help each other? Jonathan Peacock QC (11 New Square) examines the provision of tax information by HMRC to a foreign tax authority in light of a robust decision in a long running battle in New Zealand.

Timothy Lyons QC

Timothy Lyons QC (39 Essex Chambers) considers the interaction of our laws with Europe since 1973 and looks to what the future might hold.

Andrew Parkes

Brussels is threatening the UK with court action over ‘illegal’ tax breaks. Andrew Parkes (Milestone International Tax Partners) explains.

Etienne Wong

Etienne Wong (Old Square Tax Chambers) examines how Wakefield College has supplanted Longridge as the final word on what ‘business’ means for VAT.

Kelly Stricklin-Coutinho

The role of commercial purpose in arm’s length rules is reconsidered by the CJEU, and appears more generous to taxpayers, writes Kelly Stricklin-Coutinho (39 Essex Chambers).

Richard Woolich

Aaron Bradley

The First-tier Tribunal has provided further guidance on the critical area of fixed establishments for VAT purposes, as Richard Woolich and Aaron Bradley (DLA Piper) explain.

Mike Lane

Zoe Andrews

Mike Lane and Zoe Andrews (Slaughter and May) review recent developments affecting the City.

Gary Barnett

Martin Shah

Martin Shah and Gary Barnett (Simmons & Simmons) examine the issues raised in the recent advocate general’s opinion.

David Harkness, Dan Neidle, Rob Sharpe

David Harkness, Dan Neidle and Rob Sharpe (Clifford Chance) consider the European Commission’s new state aid investigation which takes aim at the UK’s CFC regime.