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Tax and the City review for April 2022

Speed read
The Supreme Court agrees with the taxpayers in NCL that they are entitled to a deduction as a trading expense in respect of their accounting debits recognised on the grant of share options to their respective employees by an employee benefit trust. The Court of Appeal rules that the Danish tax authority is entitled to bring claims in the UK courts to reclaim Danish withholding tax refunds made in error. Latest developments on the global minimum tax include the publication by the OECD/IF of commentary on the model rules and a one-year delay to implementation in the EU, although the draft directive has yet to be unanimously agreed.

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