After 11 years of litigation, the Supreme Court has held that a claimant can make successive claims for cross-border group relief as long as they are not time barred. Simon Whitehead and Rachel Garwood review the decision and examine the implications
Liesl Fichardt reports on findings from a recent survey examining industry views on the competitiveness of the UK tax regime, reputational risk, disputes and HMRC practices
Sjoerd Douma & Bob van der Made, PwC, set out the key proposals.
A range of international agreements and cross-border developments have increased tax authorities’ powers to exchange information and give mutual assistance to collect tax debts. Liesl Fichardt and Catherine Francis explain
HMRC’s administration of the QROPS regime has the effect of making cross-border transactions far less attractive and considerably riskier than keeping funds in the UK, reports Robert Waterson.
Chris Morgan reviews recent international tax developments
Lee Squires and Fiona Bantock review three notable cases: WHA, Middle Temple and X BV