EU

The sky’s the limit for changes to UK VAT since Brexit broke the EU VAT shackles, writes Rebecca Porter (The VAT Team). Are radical changes needed?

Stuart Walsh and Nuel Oji (DLA Piper) examine lessons from a recent High Court judgment.

The Bill had its second reading in the House of Commons on 25 October. George Peretz KC (Monckton Chambers) looks at what it does and its implications for tax practitioners.

The judgment reads as something of a ‘whitewash’, supporting the Commission on every ground, write Paul Davison and Helen Buchanan (Freshfields Bruckhaus Deringer). 

The Supreme Court has handed down its third judgment in the long-running FII GLO case. Lee Ellis and Cristiana Bulbuc (Stewarts) consider how we got here and what this means for taxpayers with unresolved issues concerning overseas dividend taxation.

Mike Lane and Zoe Andrews (Slaughter and May) report on the recent developments, including some encouraging findings on the UK’s position as a leading centre for financial services investment.

In May, the EU General Court delivered two judgments on fiscal state aid. George Peretz QC (Monckton Chambers) explains why they still matter in the UK in light of the UK’s proposed state aid regime.

The latest developments that matter, reviewed by Mike Lane and Zoe Andrews (Slaughter and May).

Recent developments that matter from around the globe, reported by Tim Sarson (KPMG).

The European Commission has a new ‘digital levy’ initiative, pending international consensus on digital taxation. Jennifer Maskell and Richard Sultman (Cleary Gottlieb Steen & Hamilton) consider how it might look.