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FRANCE
International review for November 2024
Tim Sarson
The tax policies of President-elect Trump and the new European Commission are among the recent developments reviewed by Tim Sarson (KPMG).
Carried interest taxation: the European landscape
Ceinwen Rees
George Apps
Ceinwen Rees and George Apps (Macfarlanes) compare the UK’s carried interest regime to European models.
International review for January 2020
Tim Sarson
Tim Sarson (KPMG) assesses the latest developments that matter in the international tax arena.
International review for October 2019
Tim Sarson
Tim Sarson (KPMG) assesses the latest developments that matter in the
international tax arena.
International review for August 2019
Tim Sarson
Tim Sarson (KPMG) assesses the latest developments that matter in the
international tax arena.
The UK digital services tax: ashes to ashes, DST to dust?
Robert O'Hare
Jefferson VanderWolk
Robert O’Hare and Jefferson VanderWolk (Squire Patton Boggs) review the operation of the draft rules and speculate on their implementation.
International review for March 2019
Tim Sarson
Tim Sarson (KPMG) provides this month’s briefing on the international tax developments that matter.
International review for January 2019
Tim Sarson
Tim Sarson (KPMG) provides this month’s briefing on the international tax developments that matter.
International briefing for October 2017
Tim Sarson
Tim Sarson (KPMG) provides your monthly guide to the latest international tax developments that matter.
International briefing for July 2017
Tim Sarson
Tim Sarson (KPMG) reviews the latest developments in the international tax world.
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EDITOR'S PICK
Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’
Nick Thornton
1 /7
Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency
Hartley Foster
2 /7
Hotel La Tour: where next for input tax recovery on share disposals?
Rupert Shiers
,
Laura Hodgson
3 /7
Mandatory agent registration: what we know so far
Jane Mellor
4 /7
Permanent Establishment reform: what has changed, who is affected and why does it matter?
Rob Sharpe
,
Iarlaith McCarthy-Hann
5 /7
The Pillar Two Side-by-Side package: how UK groups should approach compliance
Jack Gifford
6 /7
Share reorganisations: new anti-avoidance rules explained
Peter Morley
,
Jamie Robson
7 /7
Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’
Nick Thornton
Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency
Hartley Foster
Hotel La Tour: where next for input tax recovery on share disposals?
Rupert Shiers
,
Laura Hodgson
Mandatory agent registration: what we know so far
Jane Mellor
Permanent Establishment reform: what has changed, who is affected and why does it matter?
Rob Sharpe
,
Iarlaith McCarthy-Hann
The Pillar Two Side-by-Side package: how UK groups should approach compliance
Jack Gifford
Share reorganisations: new anti-avoidance rules explained
Peter Morley
,
Jamie Robson
NEWS
Read all
Consultation launched on extending UTT regime
Finance Bill completes parliamentary stages
Regulations set 2026/27 NIC rates and extend veterans relief
Further NIC re-rating provisions for 2026/27
Voluntary NIC window for those abroad closes soon
CASES
Read all
Muller UK and Ireland Group LLP and others v HMRC
Countrywide Partners Ltd v HMRC
S Kamal v Tax Policy Associates Ltd and another
Other cases that caught our eye: 20 March 2026
CooperVision Lens Care Ltd v HMRC
IN BRIEF
Read all
Exceptional circumstances – but which way?
Tax agent registration and financial services
Provisions
New SDLT burden for private renters
Transactions in Securities counteraction notices
MOST READ
Read all
CooperVision Lens Care Ltd v HMRC
Consultation tracker
Transactions in Securities counteraction notices
Capital by name, income in nature: the Upper Tribunal’s decision in BCG
Finance Bill 2026 progress