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CJEU
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CJEU
Tax and the City briefing for April 2018
Zoe Andrews
Mike Lane
Mike Lane and Zoe Andrews (Slaughter and May) review recent developments affecting the City.
DPAS: VAT exempt payment services revisited
Martin Shah
Gary Barnett
Martin Shah and Gary Barnett (Simmons & Simmons) examine the issues raised in the recent advocate general’s opinion.
Can the UK CFC rules survive the EC’s state aid investigation?
David Harkness
Dan Neidle
Rob Sharpe
David Harkness, Dan Neidle and Rob Sharpe (Clifford Chance) consider the European Commission’s new state aid investigation which takes aim at the UK’s CFC regime.
CJEU rules on the cost sharing exemption: surprise, surprise?
Carine Epardaud
Karen Killington
Karen Killington and Carine Epardaud (KPMG) consider the CJEU’s conclusions on the VAT cost sharing exemption.
An end to the ‘direct jurisdiction’ of the CJEU: ‘red line’ or pink blur?
George Peretz KC
George Peretz QC (Monckton Chambers) explains why, even post-Brexit, the CJEU is likely to remain a highly relevant source of case law in the UK tax world for the indefinite future.
Tax and the City briefing for September 2017
Zoe Andrews
Jeanette Zaman
Jeanette Zaman and Zoe Andrews (Slaughter and May) review recent developments affecting the City.
Berlioz: challenges to information orders – fair or fantastic?
Timothy Lyons QC
Timothy Lyons QC (39 Essex Chambers) examines a case on exchange of information which deals with issues fundamental to administration of justice.
VAT briefing for June 2017
Lee Squires
Fiona Bantock
Lee Squires and Fiona Bantock (Hogan Lovells) report the latest VAT developments that matter.
Brisal: a matter of withholding
Gary Richards
Gary Richards (Mishcon de Reya) outlines the potential impact of the recent
Brisal and KBC Finance Ireland
case on the UK, which is complicated by the EU referendum result.
Sveda UAB and input tax recovery
Graham Elliott
In which ‘Little Red Riding Hood’ defeats the Lithuanian VAT Wolf, writes Graham Elliott.
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EDITOR'S PICK
Cards face up? HMRC’s approach to the duty of candour
Robert Waterson
,
Rebekka Sandwell
1 /7
Self’s assessment: Reforms to APR
Heather Self
2 /7
The new Overseas Workday Relief regime: worse than before?
Steve Wade
3 /7
A new chapter in the unallowable purpose tale: the FTT’s decision in Syngenta
Tanja Velling
4 /7
Non-doms post-Budget: where are we now?
Helen McGhee
,
Lynnette Bober
5 /7
Tax Journal's 2024 Autumn Budget coverage
6 /7
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
7 /7
Cards face up? HMRC’s approach to the duty of candour
Robert Waterson
,
Rebekka Sandwell
Self’s assessment: Reforms to APR
Heather Self
The new Overseas Workday Relief regime: worse than before?
Steve Wade
A new chapter in the unallowable purpose tale: the FTT’s decision in Syngenta
Tanja Velling
Non-doms post-Budget: where are we now?
Helen McGhee
,
Lynnette Bober
Tax Journal's 2024 Autumn Budget coverage
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
NEWS
Read all
Tax Journal authors for November 2024
HMRC manual changes: 6 December 2024
Exchequer Secretary committed to MTD timetable following ‘robust’ conversations with HMRC
MTD: catching up with digital records
No new side hustle tax, HMRC confirm
CASES
Read all
Stage One Creative Services Ltd v HMRC
R Grint v HMRC
L v HMRC
Other cases that caught our eye: 6 December 2024
R (oao Cobalt Data Centre 2 LLP and another) v HMRC
IN BRIEF
Read all
A tale of two businesses
Pension ‘megafund’ reforms: how does tax fit in?
VAT on livestream events
Time for a replacement wealth tax?
Refinitiv: not so clear cut
MOST READ
Read all
The Supreme Court’s ruling in Cobalt Data Centre: golden opportunity lost
R (oao Cobalt Data Centre 2 LLP and another) v HMRC
Stage One Creative Services Ltd v HMRC
The Tower One St George Wharf Ltd v HMRC
HMRC v The Taxpayer and others