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CJEU


Commercial purpose: a new standard in EU law? premium
Card image 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).

21 June 2018
Hastings: when does a fixed establishment exist? premium
Card image Richard Woolich
Card image 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.
 
18 April 2018
Tax and the City briefing for April 2018 premium
Card image Zoe Andrews
Card image Mike Lane
Mike Lane and Zoe Andrews (Slaughter and May) review recent developments affecting the City.
 
12 April 2018
DPAS: VAT exempt payment services revisited premium
Card image Martin Shah
Card image Gary Barnett
Martin Shah and Gary Barnett (Simmons & Simmons) examine the issues raised in the recent advocate general’s opinion.
 
12 April 2018
Can the UK CFC rules survive the EC’s state aid investigation?
Card image 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.
 
9 November 2017
CJEU rules on the cost sharing exemption: surprise, surprise? premium
Card image Carine Epardaud
Card image Karen Killington
Karen Killington and Carine Epardaud (KPMG) consider the CJEU’s conclusions on the VAT cost sharing exemption.
 
12 October 2017
An end to the ‘direct jurisdiction’ of the CJEU: ‘red line’ or pink blur? premium
Card image George Peretz KC
George Peretz QC (Monckton Chambers) explains why, even post-Brexit, the CJEU is likely to remain a highly relevant source of case law in the UK tax world for the indefinite future.
 
14 September 2017
Tax and the City briefing for September 2017 premium
Card image Zoe Andrews
Card image Jeanette Zaman
Jeanette Zaman and Zoe Andrews (Slaughter and May) review recent developments affecting the City.
 
14 September 2017
Berlioz: challenges to information orders – fair or fantastic? premium
Card image Timothy Lyons QC
Timothy Lyons QC (39 Essex Chambers) examines a case on exchange of information which deals with issues fundamental to administration of justice.
 
22 June 2017
VAT briefing for June 2017 premium
Card image Lee Squires
Card image Fiona Bantock
Lee Squires and Fiona Bantock (Hogan Lovells) report the latest VAT developments that matter.
 
8 June 2017
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