A recent tribunal decision might make it increasingly difficult for taxpayers to close down discovery assessments.
Despite what HMRC says, the position is very clear.
A recent High Court case considered the thorny issue of the exercise of discretion in a share option contract.
A commercial judicial review concerning the diverted profits tax clarifies the High Court’s power to grant permission to appeal, writes Ben Amunwa.
Although the UK government was in purdah for much of June, business continued in both the Scottish government and the Scottish Parliament.
The UK recently updated its implementing regulations giving effect to CRS and FATCA agreements, amending a number of aspects in the process. Hatice Ismail and Martin Shah (Simmons & Simmons) explain.
This week saw the Conservatives striking a deal with the DUP. What does this mean for tax in Northern Ireland, and what is the knock on effect for the rest of the UK?
European law does not allow the refusal of an input tax claim where the tax authority has all the information needed to validate a claim, even when there are defects in the actual invoicing.