EU

Sarah Tulip

Simon Whitehead and Sarah Tulip (Joseph Hage Aaronson) consider the implications, and legality, of the new 25% tax on transfers to pensions outside the UK.

Philippe Gamito

Karen Killington

Karen Killington and Philippe Gamito (KPMG) consider the implications of the advocate general’s opinion in DNB Banka and Aviva, both for the UK and across the EU.

Sarah Halsted

Sarah Halsted (BDO) provides an updated guide to the VAT standard rates and compliance thresholds across the EU.

Philippe Gamito

Peter Dylewski

Peter Dylewski and Philippe Gamito (KPMG) considers the implications of the AG ruling in Commission v Luxembourg and the future availability of the cost sharing group exemption in the UK and other member states.

Etienne Wong

Etienne Wong (Old Square Tax Chambers) considers the state of VAT bad debt relief in the UK and its relationship to EU law in the light of the recent Court of Appeal judgment in HMRC v GMAC.

Paula Tallon

Brexit: the impact on SMEs, by Paula Tallon (Gabelle).

Darren Oswick

Gary Barnett

Darren Oswick and Gary Barnett (Simmons & Simmons) consider some of the tax implications that may result from the inevitable wave of business restructurings which will follow the Brexit vote.

Gary Barnett

Nick Skerrett

The EU Commission bites into McDonald’s franchise structure, writes Nick Skerrett and Gary Barnett (Simmons and Simmons).

Heather Self

Caroline Ramsay

Heather Self and Caroline Ramsay (Pinsent Masons) delve into the EC’s decisions that Starbucks and Fiat tax rulings were unlawful state aid and what this is likely to mean for other multinationals operating in the EU.

Will Smith, Leonard Ng, Chris Brause, Stuart Pibworth

Will Smith, Leonard Ng, Chris Brause and Stuart Pibworth (Sidley Austin) review recent developments within the investment funds industry which faces numerous challenges in the form of UK and international tax initiatives, as well as ongoing regulatory change.

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