Tax matters for business

Articles of interest to businesses



BlackRock: Transfer pricing and unallowable purpose - Court of Appeal

Court of Appeal decision on comparator transaction for transfer pricing and unallowable purpose including just and reasonable apportionment

Court of Appeal finds for HMRC in Hargreaves Property WHT case

HMRC win provides guidance on ‘beneficial entitlement’ and the importance of commercial reality in assessing UK withholding tax obligations

Advocate General’s opinion released in UK CFC FinCo state aid case

Advocate General Medina recommends annulment of the Commission’s decision that the UK CFC FinCo regime constituted illegal state aid

Tax Administration and Maintenance Day 2024

On 18 April 2024 the Government made some tax policy announcements but there was no update on the changes to the taxation of Non-Doms 

How to close the tax gap

Are digitisation, investigation and simplification the answers to the tax gap problem? (City A.M.)

Indirect Tax Weekly Talking Points – 17 April 2024

This week’s edition looks at a number of VAT cases, both from the UK (including the Innovative Bites giant marshmallow case) and Europe.

Indirect Tax Weekly Talking Points – 24 April 2024

This week’s edition looks at a HMRC Brief regarding the interpretation of VAT and excise law, TAMD announcements and two European VAT cases.



Tax matters for employers

Articles of interest to employers



Tax Administration and Maintenance Day 2024

On 18 April 2024 the Government made some tax policy announcements but there was no update on the changes to the taxation of Non-Doms 

How to close the tax gap

Are digitisation, investigation and simplification the answers to the tax gap problem? (City A.M.)



Tax matters for individuals

Articles of interest to individuals



Tax Administration and Maintenance Day 2024

On 18 April 2024 the Government made some tax policy announcements but there was no update on the changes to the taxation of Non-Doms 

Making inheritance tax fairer will raise revenue, says the IFS

Chancellor could raise billions in coming decades by reforming inheritance tax reliefs making them fairer, says Institute for Fiscal Studies

How to close the tax gap

Are digitisation, investigation and simplification the answers to the tax gap problem? (City A.M.)

Other news in brief

  • Spring Finance Bill progress
  • New HMRC power to amend list of Common Reporting Standard (CRS) reportable countries by Notice instead of by Regulation
  • First-tier Tribunal (FTT) finds that grandfathering provisions on carried interest did not apply to final disposal of fund assets
  • Government response to consultation on devolving powers for a Scottish Building Safety Levy

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