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State aid
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State aid
STATE-AID
The General Court’s flawed decision on CFC state aid
Paul Davison
Helen Buchanan
The judgment reads as something of a ‘whitewash’, supporting the
Commission on every ground, write Paul Davison and Helen Buchanan
(Freshfields Bruckhaus Deringer).
Tax and the City review for October 2021
Mike Lane
Zoe Andrews
The impact of the ruling in
Almacantar
, the latest on the economic crime levy and state aid issues are among the developments covered in this month’s review by Mike Lane and Zoe Andrews (Slaughter and May).
Tax implications of the Subsidy Control Bill
George Peretz KC
George Peretz QC (Monckton Chambers) considers the application of the Subsidy Control Bill to tax measures.
State aid and tax rulings: latest developments
George Peretz KC
In May, the EU General Court delivered two judgments on fiscal state aid.
George Peretz QC (Monckton Chambers) explains why they still matter in the
UK in light of the UK’s proposed state aid regime.
The key tax issues for 2021
Jason Collins
Catherine Robins
From taxing rights to dispute procedures, from employment taxes to VAT, Jason Collins and Catherine Robins (Pinsent Masons) consider the most pressing issues for the year ahead.
International review for July 2020
Tim Sarson
Tim Sarson (KPMG) provides your monthly round up of developments in the international tax arena.
Apple: the Commission fails to overcome its evidential burden
George Peretz KC
Tarlochan Lall
The General Court’s decision shows the difficulties the European Commission
faces in proving selective tax advantages that may constitute unlawful state
aid, write George Peretz QC and Tarlochan Lall (Monckton Chambers).
The state aid ruling on Apple
Stephen Daly
A surprising decision.
UK/EU tax and customs negotiations: where are we now?
Timothy Lyons QC
Timothy Lyons QC (39 Essex Chambers) discusses the main areas of difficulty which will be facing the negotiators in the coming months.
EMI and Covid-19: why the delay?
Thomas Dalby
Thomas Dalby (Markel Tax) discusses state aid issues in relation to the enterprise management incentive scheme.
Go to page
of
7
EDITOR'S PICK
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
1 /7
SDLT: gardens, grounds and grazing
Max Schofield
2 /7
Much ado about non-doms: the new policy paper
Helen McGhee
,
Lynnette Bober
3 /7
A capital blow for deducting management expenses
Kyle O'Sullivan
4 /7
VAT on private school fees: 10 takeaways
Etienne Wong
5 /7
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
6 /7
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
,
Gabrielle Van der Haegen
7 /7
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
SDLT: gardens, grounds and grazing
Max Schofield
Much ado about non-doms: the new policy paper
Helen McGhee
,
Lynnette Bober
A capital blow for deducting management expenses
Kyle O'Sullivan
VAT on private school fees: 10 takeaways
Etienne Wong
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
NEWS
Read all
HMRC manual changes: 6 September 2024
Oil and gas tax changes in danger of affecting UK economic growth, says OEUK
Off-payroll working
HMRC’s position on remittances upon divorce
EU approves extension of EIS and VCT
CASES
Read all
HMRC v S&L Barnes Ltd
Bilfinger Salamis UK Ltd v HMRC
S Hackett and another v HMRC
HMRC v Labeikis and others
Other cases that caught our eye: 6 September 2024
IN BRIEF
Read all
R&D claim notification
The everyday economy
Cleaning up: tax on gifts
The end of BADR?
Lease extensions and the 3% surcharge
MOST READ
Read all
R&D claim notification
Bilfinger Salamis UK Ltd v HMRC
HMRC v Labeikis and others
Oil and gas tax changes in danger of affecting UK economic growth, says OEUK
Off-payroll working