ANALYSIS

Four key factors determine whether investments are suitable for remittance basis users from a UK tax perspective, write Dominic Lawrance and Catrin Harrison (Charles Russell Speechlys).

Gary Barnett and Bryn Reynolds (Simmons & Simmons) review the recent FTT decision in HBOS and Lloyds Banking on VAT overpayment interest owing following a legislative error, among other developments.

Paul Farey (AECOM) considers the impact of a Court of Appeal decision in the long-running Urenco capital allowances case.

Weighing up the competitiveness of different jurisdictions from a corporate tax perspective requires a nuanced analysis. Sarah Osprey (Slaughter and May) sets out the key factors to consider and explains why, with tax, it is rare to find a jurisdiction that is a clear winner.

Heather Self (Blick Rothenberg) reviews the controversy surrounding Nadhim Zahawi’s tax affairs.

Joshua Carey and Marianne Tutin (Devereux Chambers) discuss a recent tribunal decision that highlights why the tax treatment of sums paid under any settlement agreements must be considered carefully.

The EU has introduced far-reaching legislation governing the digital reporting of transactions, write Luigi Lungarella and Nadav Shayovitz (PKF Littlejohn).

Tim Sarson (KPMG) provides a recap of recent Pillar One and Two developments, and looks ahead to what’s in store throughout 2023.

Two recent cases provide a reminder of the extent to which taxation outcomes can depend on other areas of law and demonstrate that HMRC will not be limited to ‘pure’ tax law arguments on appeal, write Dominic Stuttaford and Aiden Hepworth (Norton Rose Fulbright).

Patrick Cannon (Cannon Chambers) examines a recent tribunal decision on self-assessed mixed-use SDLT and the broader issue of reliance on HMRC’s published guidance.