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CJEU
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DPAS: VAT exempt payment services revisited
Martin Shah
Gary Barnett
Martin Shah and Gary Barnett (Simmons & Simmons) examine the issues raised in the recent advocate general’s opinion.
Can the UK CFC rules survive the EC’s state aid investigation?
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.
CJEU rules on the cost sharing exemption: surprise, surprise?
Carine Epardaud
Karen Killington
Karen Killington and Carine Epardaud (KPMG) consider the CJEU’s conclusions on the VAT cost sharing exemption.
An end to the ‘direct jurisdiction’ of the CJEU: ‘red line’ or pink blur?
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.
Tax and the City briefing for September 2017
Zoe Andrews
Jeanette Zaman
Jeanette Zaman and Zoe Andrews (Slaughter and May) review recent developments affecting the City.
Berlioz: challenges to information orders – fair or fantastic?
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.
VAT briefing for June 2017
Lee Squires
Fiona Bantock
Lee Squires and Fiona Bantock (Hogan Lovells) report the latest VAT developments that matter.
Brisal: a matter of withholding
Gary Richards
Gary Richards (Mishcon de Reya) outlines the potential impact of the recent
Brisal and KBC Finance Ireland
case on the UK, which is complicated by the EU referendum result.
Sveda UAB and input tax recovery
Graham Elliott
In which ‘Little Red Riding Hood’ defeats the Lithuanian VAT Wolf, writes Graham Elliott.
International briefing for October 2015
Chris Morgan
Chris Morgan (KPMG) provides your monthly round-up of tax developments in the international arena, including BEPS;
Anson
; information exchange on cross-border tax rulings; proposals for a CCCTB; and an EU and global summary.
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EDITOR'S PICK
Tax Journal's 2024 Autumn Budget coverage
1 /7
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
2 /7
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
3 /7
Freebies
David Whiscombe
4 /7
Time is tight: CGT and the Autumn Budget
Peter Rayney
5 /7
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
6 /7
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
7 /7
Tax Journal's 2024 Autumn Budget coverage
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
Freebies
David Whiscombe
Time is tight: CGT and the Autumn Budget
Peter Rayney
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
NEWS
Read all
HMRC manual changes: 22 November 2024
Tax increases in Scotland could have led to falling revenue, says IFS
NICs Bill published
Making Tax Digital: late-payment penalty anomaly corrected
Energy security investment mechanism: average prices
CASES
Read all
R (oao Refinitiv Ltd and others) v HMRC
Generator Power Ltd v HMRC
Other cases that caught our eye: 22 November 2024
Syngenta Holdings Ltd v HMRC
The Executors of K Beresford v HMRC
IN BRIEF
Read all
Self’s assessment: Reforms to APR
Greater taxpayer success under internal HMRC reviews
Can a compromise on APR be achieved?
Autumn Budget 2024: IHT winners and losers
Corporate redomiciliation
MOST READ
Read all
Syngenta Holdings Ltd v HMRC
Finance Bill 2025 published
Autumn Budget 2024: IHT winners and losers
R (oao Midlands Partnership University NHS Foundation Trust) v HMRC
Apprenticeship Levy and Employment Allowance: new employer guidelines