INTERNATIONAL-TAXES

Tim Sarson

Tim Sarson (KPMG) reports key international developments, led by the OECD’s long-awaited guidance on permanent establishments for remote workers, alongside major updates from Brazil, Canada, the EU and the CBAM regime.

Tim Sarson

Tim Sarson (KPMG) reports the latest trends and developments from around the globe.

Tim Sarson

Tim Sarson (KPMG) examines the latest developments from around the globe.

Tim Sarson

The latest on the One Big Beautiful Bill Act, wealth taxes and more, reported by Tim Sarson (KPMG).

Mike Lane

Zoe Andrews

This month’s review by Mike Lane and Zoe Andrews (Slaughter and May) looks at the decisions in Beard and Rettig, as well as HMRC’s revised guidance on unallowable purpose.

Tim Sarson

US developments dominate the headlines in this month’s update by Tim Sarson (KPMG).

Tim Sarson

Key policy developments in the US and an AG opinion on VAT on transfer pricing are among the topics examined this month by Tim Sarson (KPMG).

Burden of proof and civil penalties: The Court of Appeal in HMRC v Sintra Global Inc and another [2025] EWCA Civ 1661 (18 December 2025) decided in favour of HMRC, holding that the UT had made various errors of law, in particular, by...

Alyssa Haggarty

Claire Weeks

Alyssa Haggarty and Claire Weeks (Maurice Turnor Gardner) consider the status of the so-called ‘revenue rule’ and the options available to HMRC to seek assistance in the collection of tax abroad.

Expat’s pension escapes tax as link to employment unbroken by fund transfer

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