The EC has announced an in-depth investigation into Hungary’s advertisement tax, introduced in June 2014, and has also taken a separate decision to apply a suspension injunction with immediate effect which prohibits Hungary from applying the tax rates of the advertisement tax stipulated in the co
The Customs (Contravention of a Relevant Rule) (Amendment) Regulations, SI 2015/636, come into force on 2 April 2015 to update the range of contraventions of customs law to which civil penalties apply, and introduce a new customs civil penalty for travellers entering the UK from outside the EU wh
The Registered Pension Schemes (Provision of Information) (Amendment) Regulations, SI 2015/606, specify the information scheme administrators must provide with effect from 6 April 2015 both to the receiving scheme administrator when transferring pension funds which can be paid tax free, and to HM
The Tax Treatment of Financing Costs and Income (Change of Accounting Standards: Investment Entities) Regulations, SI 2015/662, amend the worldwide debt cap provisions with effect from 2 April 2015, to increase the ‘available amount’ of a worldwide group’s financing expenses for investment entiti
The European Commission has presented its new tax transparency package ‘as part of its ambitious agenda to tackle corporate tax avoidance and harmful tax competition in the EU’.
VAT reduced rate and e-books
A recent CJEU decision on French social contributions on non-residents triggers a run for refunds.
The European Commission is hunting down unlawful state aid in the tax field. George Peretz QC (Monckton Chambers) explores the consequences for taxpayers.
One minute with Kate Habershon, partner at Morgan, Lewis & Bockius UK.
Michael Conlon QC (Hogan Lovells) examines the Court of Appeal decision in ITC, and the uncertainties that remain.