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No input VAT deduction for VAT not in fact charged

European Union, United Kingdom - January 20 2022 The Court of Justice of the European Union (“CJEU”) has held that, where a contract for services provides for…

Dawen Gao

Autumn Budget 2021

European Union, United Kingdom - October 27 2021 The Chancellor of the Exchequer, Rishi Sunak, delivered his third Budget today. He began the work of "preparing for a new economy postCovid" with a…

William Arrenberg, Nick Clayton, Casey Dalton, Howard Murray, Aurell Taussig, Isaac Zailer

Supreme Court rules on what is “deliberate”

United Kingdom - May 20 2021 The Supreme Court has dismissed the Revenue’s appeal in HMRC v Tooth [2021] UKSC 17, a case concerning whether a “discovery assessment” was validly…

Nick Clayton, Myron Phua

What is “reasonable detail” when notifying a tax claim under an SPA?

United Kingdom - May 18 2021 In Dodika Limited (and others) v United Luck Group Holdings Limited [2021] EWCA Civ 638, the Court of Appeal held that the Defendant had complied…

Dawen Gao

Danish WHT fraud claim dismissed

Denmark, European Union, United Kingdom - May 6 2021 The High Court in Skatteforvaltningen v Solo Capital Partners LLP & Ors [2021] EWHC 974 (Comm) (“Solo Capital“) has dismissed claims brought by the…

Myron Phua