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It cannot be ruled out that Labour’s current policy will not change, writes Philip Simpson KC (Old Square Tax Chambers).
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...
A Lexis+ UK Tax report of the key announcements with additional practitioner comment.

Taxpayers should think about the consequences before agreeing to HMRC’s latest initiative to further influence taxpayer behaviour, writes Michael Avient (UHY Hacker Young).

Michael Avient and Heather Williams (UHY Hacker Young) review the recent decision in Degorce, one of a group of cases which will have a major impact on ‘trading’ structures.
Many contractors are being unfairly treated by the APN regime, writes Graham Webber.

Robert Waterson (RPC) reviews guidance from the Court of Appeal on the meaning of ‘sham’.

Tori Magill (Pinsent Masons) answers a query on the validity of a discovery assessment received by a taxpayer who participated in a marketed tax avoidance scheme.

Mark Middleditch (Allen & Overy) reviews recent tax developments affecting the City, including the latest proposals on tackling tax evasion and avoidance; the EU’s tax transparency measures; and recent cases illustrating the limits of the purposive approach.

Gideon Sanitt (Macfarlanes) considers the decision in Ingenious Media and when HMRC may be excused from its duty of confidentiality.