Allan Cinnamon provides an update on tax treaty developments
David Harkness and Robert Sharpe consider the CJEU judgment in SCA Group Holding BV and its significance to the UK CFC rules
Following the recent decision in Pactor Vastgoed on the Dutch option to tax, Gary Richards and Alan Sinyor analyse the possible implication for the UK system, especially for those taxpayers who accounted for VAT under the capital goods scheme following the purchase of a property as a TOGC.