EU

Karen Killington and Clarissa Vogelaar-Kelly (KPMG) consider the practical effects of the new regime aimed at harmonising the VAT treatment of vouchers across the member states.

David Smith Economics expert

A significant improvement in the public finances has eased the pressure on Philip Hammond to come up with tax hikes in his November budget, David Smith reports.

Andrew Parkes

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

Etienne Wong

Prior payment of the tax is required for VAT appeals (barring hardship). Etienne Wong (Old Square Tax Chambers) examines Totel, the case on whether this is lawful.

James Taylor

James Taylor (EY) considers the application of the directive that requires minimum standards of anti-avoidance legislation across the EU.

Tim Sarson

Tim Sarson (KPMG) provides your monthly update on the latest developments in the international tax world.

Kassim Meghjee

Nicola Simmons

Kassim Meghjee and Nicola Simmons (Mishcon de Reya) review the current and likely future positions.

Anne Fairpo

A further layer of tax compliance and complexity seems the general result of the white paper, writes Anne Fairpo (Temple Tax Chambers).

Sandy Bhogal

Sandy Bhogal (Gibson Dunn & Crutcher) provides an overview of the things for MNCs to get excited about, monitor or otherwise resign themselves to.

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).

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