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Tax and the City review for July 2021

Speed read
The FTT in West Burton decides that you can look beyond the face of the accounts to find the component credits and debits making up a single net entry and examines what it means for amounts to be recognised or brought into account in determining the profits shown in the profit and loss account. The High Court in TP ICAP dismisses several of the purchaser’s claims under warranties and the tax deed as too premature but it agrees with the purchaser’s interpretation that the relevant tax warranties were wide enough to cover the tax affairs of third parties. A recent survey shows the UK remains the most attractive place in Europe for financial services investment with France and Germany close behind but the ‘roadmap’ for financial services sets out the chancellor’s post-Brexit vision for the financial services industry to ensure it remains competitive. As the EU reaches...

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