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Clear filters
Tax and the City Review for March 2021
Mike Lane and Zoe Andrews look at Budget 2021 and the review of bank taxation in particular; the publication by the OECD of the International Compliance Assurance Programme handbook; and the CA decision in Eastern Power Networks.
22 March 2021
Spring Budget 2021 Series - a view under the hood
Emma Game comments on the UK’s March 2021 Budget, focussing on increased corporation tax rates, ongoing Brexit hangover and investment incentives.
10 March 2021
Tax and the City Review for February 2021
Mike Lane and Zoe Andrews consider the wider review of the UK funds regime; potential changes to the hybrids rules; the OECD's guidance on transfer pricing and treaties in light of COVID-19; and the FTT decision in Wilmslow.
22 February 2021
Tax and the City Review for January 2021
Mike Lane and Zoe Andrews consider the decisions in Warshaw, Development Securities, and Gallaher; the impact on the UK’s tax rules of the EU-UK Trade and Co-operation Agreement; and the latest report on the Code of Practice on Taxation for Banks.
25 January 2021
The International Comparative Legal Guide - Corporate Tax 2021: Expert analysis chapter
William Watson contributes the Expert analysis chapter, "Fiscal State aid: the Commission rebuffed" to The International Comparative Legal Guide - Corporate Tax 2021
14 December 2020
The International Comparative Legal Guide - Corporate Tax 2021: UK chapter
William Watson and Zoe Andrews contribute the UK chapter to The International Comparative Legal Guide - Corporate Tax 2021
14 December 2020
EU-UK double tax treaty dispute resolution after 2020
With effect from the end of the Brexit transition period, the UK will revoke the Double Taxation Dispute Resolution (EU) Regulations 2020 which had come into effect on 14 February 2020.
10 December 2020
Tax and the City Review for November 2020
Mike Lane and Zoe Andrews consider, inter alia, the decisions in Blackrock and Total; and the UK’s approach to the export of financial services to the EU after the end of the Brexit transition period.
13 November 2020
The New Normal for the Bank Levy
A significant package of changes to the bank levy rules comes into force on 1 January 2021. Dominic Robertson explains why the changes were made, and outlines the effect of the reforms: including the impact on non-UK liabilities of banking groups, and on...
13 November 2020
Tax and the City Review for October 2020
Mike Lane and Zoe Andrews look at the decisions in McCabe and Newey; HMRC statistics; ESMA recommendations; and plans for an EU-wide system for withholding tax relief at source.
9 October 2020
Getting the Deal Through: Tax Controversy 2021
Richard Jeens is the contributing editor of the 8th edition of this publication which summarises the framework for tax disputes in fifteen different jurisdictions, including the US and the UK. Richard Jeens, Dominic Robertson and Charles Osborne are...
1 September 2020
Tax and the City Review for August 2020
Mike Lane and Zoe Andrews look at, inter alia, EU proposals for modernising VAT on financial services and the decision in BlackRock which shows up some of the flaws in the current system.
6 August 2020
The Transfer Pricing Law Review - 4th edition - United Kingdom chapter
Preface by Steve Edge and Dominic Robertson for the fourth edition of The Transfer Pricing Law Review. UK chapter by Steve Edge, Dominic Robertson and Tom Gilliver.
31 July 2020
Standards in tax: the influence of economics and politics on tax policy and tax preferences
Steve Edge argues that we are, once again, in the midst of the debate as to whether the rules of economics or politics should determine tax policy — and what sorts of actual or perceived tax avoidance should be targeted by tax administrators.
31 July 2020
Apple v Commission: the verdict’s in
Mike Lane and Isabel Taylor review the decision of the General Court of the European Union in Apple Sales International (ASI) and Apple Operations Europe (AOE) v Commission.
16 July 2020
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