RESTITUTION-INTEREST

Interest calculation on restitutionary payment: Test claimants in the franked investment income group litigation v HMRC [2024] EWHC 1671 (Ch) (18 June 2024) is another episode in the saga of the compatibility of the UK’s regime for the taxation...

Etienne Wong

Etienne Wong (Old Square Tax Chambers) follows the ghost of the recent past to revisit a few intriguing developments in VAT over the past year.

Rory Cochrane

Rory Cochrane (Devereux Chambers) reviews a recent High Court judgment which was a partial success for a stamp taxes group litigation test claimant.

Lee Squires

Fiona Bantock

Lee Squires and Fiona Bantock (Hogan Lovells) report the latest VAT developments that matter.

Lee Squires

Fiona Bantock

Lee Squires and Fiona Bantock (Hogan Lovells) look at recent developments, including the Sveda and DPAS cases, as well as the new HMRC restitution interest measure and the EC's explanatory notes relating to supplies of services connected with immovable property.

Chris Morgan

Chris Morgan (KPMG) provides your monthly round-up of tax developments in the international arena.

George Bull

Restitution interest on restitution interest? asks George Bull (RSM).

Paul Farmer

Jivaan Bennett

The Summer Finance Bill 2015 includes a new measure subjecting restitution interest to a charge to corporation tax at a rate of 45%. Paul Farmer and Jivaan Bennett (Joseph Hage Aaronson) explain the background and key elements of the proposed legislation.