HMRC’s unreasonable conduct not sufficiently unreasonable for indemnity costs
The Major Sporting Events (Income Tax Exemption) (Glasgow 2026 Commonwealth Games) Regulations, SI 2026/476, provide an exemption from UK income tax for certain non-resident individuals who have been accredited by Glasgow 2026 Ltd in respect of their...
The European Commission has taken Hungary to the CJEU for not aligning its retail tax regime with the EU principle of freedom of establishment. At present, foreign-owned retail businesses operating in Hungary are treated differently from domestic...