EXCISE-DUTY

Court of Appeal considers burden of proof in penalty appeals

Disclosure of documents in loan charge case: K (oao Airedale Chemical Company Ltd) v HMRC [2025] UKUT 65 (TCC) (20 February 2025) is another case arising from the controversy about the loan charge. Following the Morse review HMRC established a scheme...

Tax advantage to remuneration arrangements: FA 2022 gives HMRC the power to publish information where (broadly) it suspects that the main benefit of arrangements is to obtain a tax advantage. In K (oao Payeworx Ltd) v HMRC [2024] EWHC 2842 (Admin)...

State aid: In the joined cases of Luxembourg v Commission (Case C- 451/21) and P Engie Global LNG Holdings and others v Commission (Case C- 454/21) (5 December 2023), finding that Luxembourg has granted unlawful state aid to Engie (formerly GDF...

Mike Lane

Zoe Andrews

Target Group, Vermilion and changes to HMRC’s guidance on the double tax treaty passport scheme are among the developments examined by Mike Lane and Zoe Andrews (Slaughter and May).

Katie Oliver

Gary Barnett

This month’s review by Katie Oliver and Gary Barnett (Simmons & Simmons) covers the Supreme Court decision in Target Group, the CJEU ruling on ‘free gift’ promotions, the potential use of split payments in the collection of VAT and the draft legislation intended to ensure stability on the interpretation of VAT and excise laws.

Gary Barnett

Bryn Reynolds

This month’s update by Bryn Reynolds and Gary Barnett (Simmons & Simmons) covers the CJEU ruling on fixed establishments.

Tim Sarson

Recent tax developments that matter from around the globe, reported by Tim Sarson (KPMG).

Sara Luder

Philip Higham

The Bill tries to accommodate all plausible outcomes, write Sara Luder and Philip Higham (Slaughter and May), but offers no real clarity on what the system will actually look like following Brexit.