EU

Murray Clayson (Freshfields Bruckhaus Deringer) considers recent OECD and EC activity surrounding the taxation of the digital economy.

Sara Luder

Philip Higham

The Bill tries to accommodate all plausible outcomes, write Sara Luder and Philip Higham (Slaughter and May), but offers no real clarity on what the system will actually look like following Brexit.

Anthony Eskander

Anthony Eskander (KPMG) reports the various UK and EU measures to combat missing trader intra-Community fraud, which is said to cost revenue authorities around €60bn annually in tax losses.

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.

Nick Skerrett

Nick Skerrett (Simmons & Simmons) examines the background, issues and impact of the much awaited decision on ‘adequate indemnity’.

Lode Van Den Hende

Lode Van Den Hende (Herbert Smith Freehills) considers the UK government’s recently published papers setting out its proposals for UK/EU customs relations post-Brexit.

Lee Squires

Fiona Bantock

Lee Squires and Fiona Bantock (Hogan Lovells) report the latest VAT developments that matter.

Sam Mitha CBE

Sam Mitha CBE believes that the government will have to use tax policy to safeguard the economy and jobs.

Lydia Challen

Lydia Challen (Allen & Overy) reviews the provisions of the European Union (Withdrawal) Bill and explains how they apply to tax.

Nick Skerrett

Gary Barnett

The Supreme Court has held that a customer overcharged VAT by a supplier will not, generally, have a restitutionary right to recover that overcharged VAT from HMRC. Nick Skerrett and Gary Barnett (Simmons & Simmons) analyse the decision.

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