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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?
Jefferson VanderWolk
Robert O'Hare
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
Ask an expert: Dividend planning under the new close company reporting regime
Nick Wright
1 /7
Spare us the cUTTer
Nick Thornton
2 /7
PGMOL: where the FTT decision may be vulnerable on appeal
Rebecca Seeley Harris
3 /7
Muller: notional companies and real-world transactions
Ashley Greenbank
4 /7
Burlington: towards an international fiscal meaning of ‘main purpose’
Kyle Rainsford
5 /7
Is a loan earnings? Revisiting Rangers
Dominic Stuttaford
,
Katharine Wadia
6 /7
Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’
Nick Thornton
7 /7
Ask an expert: Dividend planning under the new close company reporting regime
Nick Wright
Spare us the cUTTer
Nick Thornton
PGMOL: where the FTT decision may be vulnerable on appeal
Rebecca Seeley Harris
Muller: notional companies and real-world transactions
Ashley Greenbank
Burlington: towards an international fiscal meaning of ‘main purpose’
Kyle Rainsford
Is a loan earnings? Revisiting Rangers
Dominic Stuttaford
,
Katharine Wadia
Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’
Nick Thornton
NEWS
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New HMRC manual on Mandatory Registration of Tax Advisers
New Advance Tax Certainty Manual
HMRC relax ERS reporting for short-term business visitors
HMRC update SP 1/2001
VAT Notice 742A clarification
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Bagshaw Ltd v Revenue Scotland
HMRC v Healthspan Ltd
Other cases that caught our eye: 5 June 2026
Queenscourt Ltd v HMRC
Re Waldorf Production UK plc
IN BRIEF
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Krason: careless conduct
IHT replacement property relief restrictions
HMRC clarify CIS financing positions
TP adjustments and VAT: lessons from Stellantis Portugal
Updating the obsolete
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TP adjustments and VAT: lessons from Stellantis Portugal
HMRC clarify CIS financing positions
Consultation tracker
HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf
Ask an expert: Dividend planning under the new close company reporting regime