A non-confidential version of the Commission’s ‘McDonald’s’ decision has been published, reports Pierre-Régis Dukmedjian & Alejandro Dominguez (Simmons & Simmons Luxembourg LLP).
Patrick Cannon (15 Old Square Chambers) provides guidance on the recent decision made by the Court of Appeal in Project Blue, and asks why the MoD did not make it a condition of sale that SDLT was paid.
Etienne Wong (15 Old Square Chambers) considers the most recent decision in the Huddersfield case, which the CJEU ruled on ten years ago.
The courts are reluctant to tie HMRC down to its assurances unless made in the clearest and most unambiguous circumstances, as a recent case illustrates.
James Quarmby argues that strict liability offences for tax evasion have no place in our legal system.
Peter Mason (Rosetta Tax), David Jordorson (Association of British Insurers) and Hamish Garnett (MetLife) review the recent Aspiro decision and assess its impact on UK insurance supply chains and insurance intermediary services generally.