The DBKAG & K (CJEU) decision: an opportunity for investment funds?

Author: Nahuel Acevedo-Peña, - 28 Jul 2021

On 17 June 2021, the European Court decided the joint cases K (C-58/20) and DBKAG (C-59/20) regarding whether the supply of certain services constituted the “management of special investment funds”, benefiting from the VAT exemption enshrined in Article 135(1)(g) of Council Directive 2006/112/EC.

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Raising the bar: UK Supreme Court clarifies the requirements for HMRC to issue Follower Notices

Author: Joseph Irwin, - 23 Jul 2021
HMRC

On 2 July 2021, the Supreme Court delivered its judgment in R (on the application of Haworth) v HMRC [2021] UKSC 25, finding unanimously in favour of the taxpayer and upholding the Court of Appeal’s decision to quash the follower notice issued to him.

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The Danish Supreme Court decides the Fidelity case

Author: Francisco Alvarez, - 06 Jul 2021

The Fidelity case concerned claims brough by three undertakings for collective investment in transferable securities (UCITS) for the repayment of Danish withholding tax on dividends received from companies resident in Denmark between 2000 and 2009. The Supreme Court rejected the claims on the grounds that the Fidelity UCITS did not fulfil the conditions for the exemption provided by Danish law.

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A yellow card for footballers and their agents……let’s bring in another match official

Author: Helen McGhee, - 29 Jan 2021

There has been long running tension between HMRC and the way that footballers and their agents are remunerated. As the Professional Footballers’ Association wade into the debate, Helen McGhee discusses the problems arising from agents’ fees and image rights.

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Keeping Your Confidences

Author: Helen McGhee, - 15 Jan 2021

Helen McGhee considers the legal rights which allow individuals and companies to resist the disclosure of confidential evidence, and the limitations surrounding legal privilege.

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The new powers tackling promoters of avoidance schemes

Author: Helen McGhee, - 14 Oct 2020

Under new proposals in draft Finance Bill 2021, HMRC will have wider information powers and be able to impose tougher sanctions on those who continue to promote or enable tax avoidance schemes. Whilst a robust approach to tackle unacceptable behaviour by a minority of promoters is entirely welcome, the new rules would arguably impose unnecessary administrative burdens on those operating within the law.

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Draft Finance Bill 2020–21—promoters and enablers of tax avoidance schemes

Author: Helen McGhee, - 09 Sep 2020

Helen McGhee, senior associate at Joseph Hage Aaronson LLP, shares her insights on the Draft Finance Bill 2020–21 and its impact on promoters and enablers of tax avoidance schemes.

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Apple and Ireland Win €13bn State Aid Appeal

Author: JHA, - 15 Jul 2020

The General Court of the European Union has today annulled the Commission’s decision regarding two Irish tax rulings in favour of Apple. The Commission had considered that the two rulings constituted State Aid, granting Apple €13bn in unlawful tax advantages.

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The Price of Property

Author: Helen McGhee, - 06 Jul 2020

Helen McGhee looks at the present state of UK tax rules that must be considered when owning and disposing of UK property.

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Inheritance tax problems in Finance Bill 2020

Author: Emma Chamberlain CTA OBE, - 06 Jul 2020

The rules on excluded property trusts are due to change with effect from royal assent. These changes are complex, and the new rules can have an unexpected and retroactive effect. Emma Chamberlain explores these rules to determine whether it may be necessary to exclude the settlor going forward as a beneficiary.

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