The CJEU rules that certain contract purchase agreements are supplies of services, rather than goods.
Four overseas transfer myths.
Why is it so difficult for taxpayers to win penalty appeals before the tribunal?
When buying or selling a company, how far do you have to go to cooperate with the other party after completion?
Some key points from the government's white paper.
There are things we know we know.
A review of non-domestic rates in Scotland makes a number of recommendations, including the introduction of a GAAR to counter avoidance.
State aid is a continuing and growing problem in the European tax world, writes Tim Wach (Taxand). Of particular concern is the growing impact of the application of European state aid prescriptions by the European Commission on seemingly ordinary tax matters.
A recent tribunal decision provides helpful insight on the ‘wholly or mainly of making or holding investments’ test.