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Tax has been a hot topic for all political parties in the run up to the UK general election on 4 July 2024 with numerous tax assurances and proposals included (to varying levels of detail) in the rece...
Author(s): Peter Clements, Alison Dickie
There are, of course, an infinite number of things that can prompt a tax investigation or audit – but within that plethora of possibilities, there are international trends of which businesses should b...
Author(s): Helen Buchanan, Philipp Redeker, Cyril Valentin, Laura Western, Louis-Antoine Jacquet
The Court of Appeal has confirmed that the loan relationship unallowable purpose rule in section 441 CTA 2009 applies to deny interest deductions arising to the Kwik-Fit group from a group reorganisat...
Author(s): Helen Buchanan
Bringing a contractual claim following the successful conclusion of an M&A transaction is sometimes unavoidable. It is important to avoid falling at the first hurdle by filing an invalid claim notice...
Author(s): Emily Szasz, Laura Western
In an unusually rowdy House of Commons, the Chancellor delivered what will be his last Spring Budget before a UK general election widely expected to take place in autumn this year. Further details on ...
Author(s): Alison Dickie, Laura Western
At a Glance The High Court has handed down its judgment in BAT Industries Plc & Ors v Inland Revenue & Anor [2024] EWHC 195 (Ch), which addresses important issues on the topic of limitation and a cla...
Author(s): Emma Probyn, Jack Helyar
2023 was marked by some real success stories in the life sciences and healthcare space, including ground-breaking new weight loss medicines, optimism surrounding potential novel oncology treatment mod...
Author(s): Harriet Hanks, Emma Franck-Gwinnell, Adam Golden
As expected, Russia has now officially become a “non-cooperative jurisdiction” for the purposes of the German Tax Haven Defence Act (Steueroasen-Abwehrgesetz; the THDA) following the German Federal Co...
Author(s): Christian Sistermann, Moritz Lehmann