Jonathan Cooklin and Dominic Foulkes (Davis Polk) comment on the much awaited Supreme Court decision in Anson.
Barrister Anne Fairpo (Temple Tax Chambers) explains why and how the DPT could apply to real estate transactions.
Amazon is now booking sales through a number of branches in Europe. Jonathan Cooklin and David Wilson (Davis Polk) consider what led to the change and the likely impact.
The European Commission has agreed to relaunch work on establishing a common consolidated corporate tax base (CCCTB) for EU member states, as part of the tax transparency action plan to be launched later this month.
Kieran Quinn, chair of the Local Authority Pension Fund Forum (LAPFF), confirmed that the forum launched its corporate tax transparency initiative (CTTI) having written to every FTSE 100 company in late March seeking technical information via ten detailed taxation questions around tax-related gov
Chris Morgan (KPMG) provides a review of recent international tax developments that matter.
Tony Beare (Slaughter and May) examines the recent eagerly anticipated First-tier Tribunal decision of Next Brand Ltd v HMRC on dividend boosters.
Online retailer Amazon has confirmed that, from 1 May, it is now recording retail sales made to customers in the UK through the UK branch. Previously such sales were recorded in Luxembourg.
HMRC has released the tax receipt figures for April 2015. The figures show improvements in corporation tax, with less growth in income tax and VAT, and a fall in stamp duty revenues of 0.17% from last year. Corporation tax receipts of £5.69m have risen 11.34% from last year.