UK

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.

Anti-abuse provision in UK/Ireland double tax treaty did not apply.

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?

Robert Plumbly

Non-VAT practitioners should have some VAT knowledge. Robert Plumbly (PEM) identifies some things non-VAT practitioners ought to know.

Chris Morgan

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

Arabella Murphy

Claire Weeks

Arabella Murphy and Claire Roberts (Maurice Turnor Gardner) answer questions on the recent government consultation, looking at what is proposed, including the reform to non-UK resident trusts.

Allan Cinnamon

Allan Cinnamon (Cintax the Word Ltd) provides your monthly update.

Philip Gershuny

Philip Gershuny (Hogan Lovells) looks at the potential impact of a UK exit from the EU on the UK tax system.

Allan Cinnamon

Allan Cinnamon (Cintax the Word Ltd) reports on tax digital trading, applying treaty benefits to partnerships, PE preparatory and auxiliary exemptions and recent treaty highlights

Martin Zetter

Martin Zetter (Macfarlanes) summarises recent developments, including the latest from the OECD’s BEPS project, as well as updates from the UK, Spain, the US and Singapore

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