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.
The proposal for public CBC reporting, as approved by European Parliament’s Economic and Monetary Affairs and Legal Affairs committees, contains possible exemptions for commercially sensitive information.
Tax professionals comment on the uncertainty surrounding UK tax policy following the results of the general election.