In the new episode of our Tax Disputes podcast series, Clayton Utz's Angela Wood joined Richard Jeens & Tanja Velling to discuss ATO & HMRC approaches to compliance & dispute settlement & how to prepare #tax slaughterandmay.com/services/pract…

Our latest #Tax News podcast covers the UK Court of Appeal's decisions in BlackRock and Kwik-Fit on the loan relationships unallowable purpose rule, another Court of Appeal decision on withholding tax, HMRC guidance changes and international developments my.slaughterandmay.com/insights/clien…

The 4th episode in our podcast series is out! How should you approach #tax disputes in India? What role can APAs play? What's the impact of a recent decision on the most favoured nation clause? Listen to find out! slaughterandmay.com/services/pract…

Why has the validity of Nigeria’s transfer pricing regulations been called into question? Lolade Ososami of Udo Udoma & Belo-Osagie joined our Sarah Osprey and Tanja Velling to discuss this and other topics in the latest episode of our #Tax Disputes podcast series. slaughterandmay.com/services/pract…

How to prepare for a dawn raid? This post includes practical tips and discusses an unsuccessful judicial review of search warrants granted to HMRC following mutual assistance requests from Denmark and Germany in cum/ex investigations #tax europeantax.blog/post/102j8cn/c…

What does the recent trend of criminalisation of transfer pricing matters in France mean for businesses operating there? What can you do to minimise French transfer pricing risk? How might you resolve disputes? Listen to this podcast to find out #tax slaughterandmay.com/services/pract…

What does the UK Court of Appeal's decision in Hotel La Tour mean for the recovery of VAT on deal fees? Tanja Velling shares her thoughts in this blog post europeantax.blog/post/102j8ug/v…

Zoe Andrews comments on the UK Upper Tribunal's decision in Burlington Loan Management on the application of the exemption from UK interest withholding tax under the UK/Ireland double tax treaty #tax europeantax.blog/post/102j9fj/g…

How foreign issuers with US affiliates fund their stock repurchase programs can impact whether a 1% US excise tax on stock repurchases is triggered. Read this post for details #tax europeantax.blog/post/102j9gs/t…

Tamás Fehér, partner at Hungarian law firm Jalsovszky, comments on a CJEU decision that a Hungarian rule that does not allow foreign taxpayers in VAT refund cases to submit their documents even in the appeal procedure is contrary to EU law #tax europeantax.blog/post/102j9jm/e…

Our June podcast is live! It covers decisions on input tax recovery in respect of deal fees and the application of the purpose test in the UK/Ireland tax treaty (which has implications for the secondary debt market). Tune in to find out more! my.slaughterandmay.com/insights/clien…

Polling for the UK’s general election on 4 July suggests a change in government (from Conservative to Labour). What might this mean for tax? Here are some thoughts on the tax proposals in Labour's manifesto #tax europeantax.blog/post/102ja3q/c…

What do the recent decisions on the loan relationship unallowable purpose rule mean for taxpayers? Zoe Andrews considers this in her post about the Court of Appeal’s decision in JTI. europeantax.blog/post/102jac0/l…

Andy Bubb of Clayton Utz comments on the decision of Australia's Full Federal Court in favour of the taxpayer in the PepsiCo royalties withholding and diverted profits tax case #tax europeantax.blog/post/102jbr5/p…

Mostafa Elfar of #BonelliErede comments on tax policy changes in Egypt and measures expected in the next one to three years #tax europeantax.blog/post/102jbx2/e…

How could the global minimum #tax under Pillar Two impact securitisations? This blog takes you through possible risks and fixes envisaged by the OECD's fourth tranche of Administrative Guidance, and how these relate to the UK's implementing legislation europeantax.blog/post/102jcm9/f…

Our July 2024 Tax News podcast covers certain UK #tax statistics in the context of Labour's general election victory, the Court of Appeal's decisions in JTI (disallowed interest deductions) and Altrad Services (capital allowances), and much more! slaughterandmay.com/insights/tax-n…

To what extent are professional advisory fees associated with the disposal of a loss-making investment deductible as management expenses in the UK? Zoe Andrews discusses a UK Supreme Court decision on this question europeantax.blog/post/102jdmv/t…

Before the general election, Labour proposed decreasing the UK tax gap through legislative changes, enhanced upstream/downstream compliance and technological investment. This post looks at the measures in the context of HMRC's latest tax gap figures #tax europeantax.blog/post/102jcml/m…

How could the purpose of a loan impact its tax deductibility? Charles Osborne and Dominic Robertson share thoughts on three cases on the so-called unallowable purpose rule in a new podcast. Search "Tax News Slaughter and May" or use this link: slaughterandmay.com/insights/tax-n… #tax