CJEU

George Peretz QC and Alfred Artley (Monckton Chambers) explain the protocol’s state aid provisions, and their significance not only for Northern Ireland but also for the UK as a whole.

Ashley Greenbank

There are some important changes in the revised Bill.

Sarah Daley

Peter Dylewski

Peter Dylewski and Sarah Daley (KPMG) consider the consequences of the CJEU decision on an aborted sale that was ruled outside the scope of VAT.

Jonathan Peacock QC

Good friends should help each other? Jonathan Peacock QC (11 New Square) examines the provision of tax information by HMRC to a foreign tax authority in light of a robust decision in a long running battle in New Zealand.

Timothy Lyons QC

Timothy Lyons QC (39 Essex Chambers) considers the interaction of our laws with Europe since 1973 and looks to what the future might hold.

Andrew Parkes

Brussels is threatening the UK with court action over ‘illegal’ tax breaks. Andrew Parkes (Milestone International Tax Partners) explains.

Etienne Wong

Etienne Wong (Old Square Tax Chambers) examines how Wakefield College has supplanted Longridge as the final word on what ‘business’ means for VAT.

Kelly Stricklin-Coutinho

The role of commercial purpose in arm’s length rules is reconsidered by the CJEU, and appears more generous to taxpayers, writes Kelly Stricklin-Coutinho (39 Essex Chambers).

Richard Woolich

Aaron Bradley

The First-tier Tribunal has provided further guidance on the critical area of fixed establishments for VAT purposes, as Richard Woolich and Aaron Bradley (DLA Piper) explain.