The Financial Transaction Tax debate continues *

European Union, United Kingdom - May 17 2013
On 14 February 2013 the European Commission published its detailed proposal for a radical and wide ranging Financial Transaction Tax (FTT). The scope…

Co-authors: Simon Morris , Anna Burchner.

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Commission v Ireland - holding companies can be included in VAT groups *

European Union, Ireland - April 19 2013
The Court of Justice of the European Union ("CJEU") has given its judgment in this case in favour of Ireland and has ruled that non-taxable persons…

Co-authors: Aaron Fairhurst.

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A three pronged attack on high value residential property - ARPT, 15% rate of SDLT and CGT *

United Kingdom - March 18 2013
The Government have published revised ARPT legislation and issued the draft legislation in respect of CGT and the changes to the 15% rate of SDLT. We…

Co-authors: Harpreet Chatha.

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Residential property tax - on target? *

United Kingdom - December 18 2012
Last week the Government published the draft legislation on the Annual Residential Property Tax (“ARPT”) after a period of consultation.

Co-authors: Harpreet Chatha.

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Inter-company pricing policies of multinationals - storm in a coffee cup? *

United Kingdom - November 21 2012
Unprecedented coverage is being devoted to the perceived low levels of corporate tax being paid in the UK by multinationals, and unfavourable parliamentary and public opinion is becoming more polarised on a daily basis.

Co-authors: Nick Foster-Taylor .

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