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Tax and the City review for October 2024 premium
Card image Zoe Andrews
Card image Mike Lane
The latest developments that matter, reviewed by Mike Lane and Zoe Andrews (Slaughter and May).
9 October 2024
K McCabe v HMRC premium
UT upholds FTT decision that taxpayer remained UK-resident.
18 September 2024
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays starpremium
Card image Philippe Gamito
Although the FTT’s recent decision in Barclays is disappointing news, there are some positives, writes Philippe Gamito (Baker McKenzie).
18 September 2024
The last word on tax appeals premium
Card image Malcolm Gammie CBE KC
The Supreme Court stands at the head of the UK’s judicial appeals system. Malcolm Gammie CBE KC (One Essex Court) examines when permission to appeal to the Supreme Court is likely to be granted, and considers how taxpayers and HMRC are faring in securing permission.
11 September 2024
Tax and the City review for September 2024 premium
Card image Zoe Andrews
Card image Mike Lane
In this month’s review, Mike Lane and Zoe Andrews (Slaughter and May) examine recent case law and draft legislation, and they look ahead to how financial services will be taxed under the Labour government.
11 September 2024
In conversation with... Steve Edge premium
Card image Steve Edge
Card image Anthony Inglese
Anthony Inglese CB talks to practitioner Steve Edge about his career and the changing world of tax.
3 July 2024
Burlington in the UT: a clearer approach starpremium
Card image Kyle Rainsford
Kyle Rainsford (Addleshaw Goddard) explains that the Upper Tribunal has largely eschewed the FTT’s extensive reliance on UK domestic law cases on ‘purpose’ when determining whether a treaty anti-abuse provision applies.
20 June 2024
HMRC v Burlington Loan Management DAC premium
Anti-abuse provision in UK/Ireland double tax treaty did not apply.
11 June 2024
UK VAT model: stay traditional or go modern? premium
Card image Rebecca Porter
The sky’s the limit for changes to UK VAT since Brexit broke the EU VAT shackles, writes Rebecca Porter (The VAT Team). Are radical changes needed?
28 February 2024
What non-VAT practitioners ought to know about VAT premium
Card image Robert Plumbly
Non-VAT practitioners should have some VAT knowledge. Robert Plumbly (PEM) identifies some things non-VAT practitioners ought to know.
28 February 2024
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S Lefort v HMRC
31 October 2024
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