LETTERS

Belgian excess profits scheme is unlawful state aid: In Belgium v Commission (Case T-131/16) (20 September 2023), the General Court held that the European Commission was correct to rule that a scheme – which exempted excess profits by Belgian...

Helen Adams provides suggestions on what to do if a client receives an HMRC letter about a low effective rate of tax

Helen Adams answers a query on HMRC’s follow-up letters to Swiss account holders under the UK/Swiss tax agreement.

Reader feedback from Nicholas Jordan and David Harkness on the problems of trying to apply GLO procedures to the tribunal lead case rule.