CJEU

David Harkness Dan Neidle Rob Sharpe

David Harkness, Dan Neidle and Rob Sharpe (Clifford Chance) consider the European Commission’s new state aid investigation which takes aim at the UK’s CFC regime.

Carine Epardaud

Karen Killington

Karen Killington and Carine Epardaud (KPMG) consider the CJEU’s conclusions on the VAT cost sharing exemption.

George Peretz KC

George Peretz QC (Monckton Chambers) explains why, even post-Brexit, the CJEU is likely to remain a highly relevant source of case law in the UK tax world for the indefinite future.

Zoe Andrews

Jeanette Zaman

Jeanette Zaman and Zoe Andrews (Slaughter and May) review recent developments affecting the City.

Timothy Lyons QC

Timothy Lyons QC (39 Essex Chambers) examines a case on exchange of information which deals with issues fundamental to administration of justice.

Lee Squires

Fiona Bantock

Lee Squires and Fiona Bantock (Hogan Lovells) report the latest VAT developments that matter.

Gary Richards

Gary Richards (Mishcon de Reya) outlines the potential impact of the recent Brisal and KBC Finance Ireland case on the UK, which is complicated by the EU referendum result.

Graham Elliott

In which ‘Little Red Riding Hood’ defeats the Lithuanian VAT Wolf, writes Graham Elliott.

Chris Morgan

Chris Morgan (KPMG) provides your monthly round-up of tax developments in the international arena, including BEPS; Anson; information exchange on cross-border tax rulings; proposals for a CCCTB; and an EU and global summary.

The CJEU embraces a ‘per-element approach’ and considers the limitation of certain tax advantages to purely national situations of tax-integrated groups to be a violation of the freedom of establishment.

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