Most read

Market leading insight for tax experts
View online issue
Debt indemnity arising from share sale did not give rise to a remittance to the UK
The Guardian reports on concerns from the profession around Labour’s proposals to ‘squeeze the incomes of wealthy non-doms’, quoting Sophie Dworetzsky, Partner at Charles Russell Speechlys, as saying: ‘These measures feel like trying to squeeze out...
One minute with Adam Rollason, Head of Transactions Tax at PKF Smith Cooper.
UK Finco exemption: In UK and ITV plc v European Commission (Joined Cases T-363/19 and T-456/19) (11 April 2024), Advocate General Medina has opined that the CJEU should set aside the General Court’s judgment and annul the Commission’s...
Interest on recurring loans constituted yearly interest and UK to UK exemption did not apply.
David Jamieson (Baker McKenzie) provides an in-depth review of the Court of Appeal judgment in Prudential and assesses the potential  fees are invoiced and paid after changes in VAT group membership.
The Upper Tribunal in Innovative Bites has provided welcome clarity on a contentious point of statutory construction, writes Max Schofield (Devereux Chambers).
UT decides that Mega Marshmallows can be zero-rated.
In its April 2024 Treasury Minutes publication, the UK government has responded to the highly critical Public Accounts Committee report ‘HMRC performance in 2022–23’ which concluded that ‘HMRC’s customer service levels are at an all-time low because...
Taxpayer’s appeal against FTT IR35 appeal unsuccessful.
EDITOR'S PICKstar
Top