To go straight to the articles in the latest edition please scroll down to the section/s below that are of interest to you. For a preview of these articles, read the introduction to the latest edition from Sharon Baynham here:
Just as quickly as the news that the UK had signed two trade deals splashed across the front pages, it dropped away again, rapidly replaced by other geopolitical developments. Such is the nature of the world in which we live today. But we decided that both trade deals were worth spending a little time on this week, so our spotlight article looks at the two trade deals and offers our thoughts on some of the tax implicationsopens in a new tab.
Still on the theme of the trade deals, our next article focusses on the Double Contribution Convention agreed between the UK and Indiaopens in a new tab and includes a link to our global newsflash which highlights some areas which remain unclear.
In our case updates we first focus on a Court of Appeal decision in Beardopens in a new tab, which considered the meaning of ‘dividends of a capital nature’ in relation to the taxation of cross-border distributions. Whilst the decision largely confirms what most people already thought, the Court’s analysis of the issues is a worthwhile read. Our article summarises the main points.
Our second case update article looks at two Stamp Duty Land Tax casesopens in a new tab which address the issue of the availability of overpayment relief.
We also include a link to Tim Sarson’s latest International Tax Reviewopens in a new tab published in Tax Journal which, this month, focusses on key developments in the US and Brazil as well as the UN treaty and a CJEU opinion on VAT and transfer pricing.
Our Other News in Briefopens in a new tab highlights an updated consolidated commentary published by the OECD on Pillar Two, a report by the Public Accounts Committee on the cost of the tax system, updated HMRC guidance on unallowable purpose which reflects the outcome of recent court decisions and increases to the rates of interest on late paid tax.
Finally, we also include links to our regular Indirect Tax Weekly Talking Points and a roundup from our member firms across the globe in our latest editions of Week in Tax.
Tax matters for business
Articles of interest to businesses
Tax implications of UK trade deals with India and the USopens in a new tab
Unpicking the key tax takeaways from the UK’s trade deals with India and the US
What is a dividend and more: the Court of Appeal in Beardopens in a new tab
HMRC win again on the meaning of ‘dividends of a capital nature’ in an important decision for the taxation of cross-border distributions
Two decisions on limits on relief for overpaid taxopens in a new tab
Two SDLT cases in April consider limits on claims for repayment of overpaid tax
International tax review for April 2025opens in a new tab
Tim Sarson looks at key developments in the US and Brazil as well as the UN treaty and a CJEU opinion on VAT and transfer pricing
Indirect Tax Weekly Talking Points – 8 May 2025opens in a new tab
This week’s edition covers the simplification of the Capital Goods Scheme, VAT on charity donations and changes to the soft drinks levy
Indirect Tax Weekly Talking Points – 14 May 2025opens in a new tab
This week’s edition looks at a number of cases including a FTT decision and European Court judgments plus the latest HMRC VAT appeal updates
Tax matters for employers
Articles of interest to employers
Tax implications of UK trade deals with India and the USopens in a new tab
Unpicking the key tax takeaways from the UK’s trade deals with India and the US
UK and India agree social security Double Contributions Conventionopens in a new tab
Workers on international assignments between the UK and India will only need to contribute to their home country's social security system
Tax matters for individuals
Articles of interest to individuals
What is a dividend and more: the Court of Appeal in Beardopens in a new tab
HMRC win again on the meaning of ‘dividends of a capital nature’ in an important decision for the taxation of cross-border distributions
Two decisions on limits on relief for overpaid taxopens in a new tab
Two SDLT cases in April consider limits on claims for repayment of overpaid tax
Other news in brief
Pillar Two updated consolidated commentary published by the OECD
Public Accounts Committee (PAC) publishes report on the cost of the tax system
HMRC update guidance on unallowable purpose following court wins
HMRC late payment interest rates revised after Bank of England reduces base rate
International round up - Week in Tax
5 – 9 May 2025opens in a new tab
28 April – 2 May 2025opens in a new tab
21 – 25 April 2025opens in a new tab
14 – 18 April 2025opens in a new tab
7 – 11 April 2025opens in a new tab
31 March – 4 April 2025opens in a new tab
24 – 28 March 2025opens in a new tab
17 – 21 March 2025opens in a new tab
24 – 28 February 2025opens in a new tab
17 – 21 February 2025opens in a new tab
10 – 14 February 2025opens in a new tab
3 – 7 February 2025opens in a new tab
27 – 31 January 2025opens in a new tab
20 – 24 January 2025opens in a new tab
13 – 17 January 2025opens in a new tab
6 – 10 January 2025opens in a new tab
