12 Nov, 2024 German parliament adopts new exit tax for private fund investors By Dr. Tanja Walter-Yadegardjam Prof. Dr. Norbert Schneider Dr. Sebastian Röger Franziska Leich +1 more... Show less German tax resident investors holding fund units as private assets must prepare for the introduction of a supplementary exit taxation....
31 Oct, 2024 Autumn Budget 2024: delivering difficult decisions By Alison Dickie Laura Western In the first Budget delivered by the Labour Party since 2010 (and the first given by a female Chancellor since the role came into...
31 Oct, 2024 Autumn Budget 2024 - what are the key points from a People & Reward perspective? By Dawn Heath David Mendel Jane Wolstenholme Anika Prasad +1 more... Show less Yesterday, the Chancellor of the Exchequer, Rachel Reeves, unveiled this year’s Autumn Budget. Announcing a package of reforms aiming to...
30 Oct, 2024 What’s in store for EU taxation policy in the 2024-2029 mandate? By Nikolaas Van Robbroeck Lea Bareil After being re-elected for a second mandate in July 2024, EU Commission President Ursula von der Leyen has now announced the...
27 Sep, 2024 Privilege in the context of European tax investigations: Court of Justice confirms tax advice is privileged By Helen Buchanan Laura Western Almost all corporate taxpayers will have sought the advice of tax lawyers at one time or another – be it in the context of a transaction,...
18 Sep, 2024 The von der Leyen II Commission’s guiding star – competitiveness in the twin transition By Natalie Pettinger Kearney Victor Garcia Lopez Lea Bareil Jimena Gonzalez +1 more... Show less How the newly unveiled structure could deliver Europe’s next 5-year political ambitions The wait, at least for now, is finally over....
07 Aug, 2024 Belgium implements public country-by-country tax reporting By Nikolaas Van Robbroeck Bo Debreuck Applicable to financial years starting on or after 22 June 2024, large multinational companies and standalone companies with activities...
02 Jul, 2024 UK Election: how soon could Labour election tax pledges come into force? By Peter Clements Alison Dickie 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...
21 Jun, 2024 Workforce-related tax investigations: watch out for your workers By Helen Buchanan Philipp Redeker Cyril Valentin Laura Western Louis-Antoine Jacquet +2 more... Show less There are, of course, an infinite number of things that can prompt a tax investigation or audit – but within that plethora of...
08 May, 2024 A Kwik decision from the Court of Appeal in the latest ‘unallowable purposes’ case By Helen Buchanan The Court of Appeal has confirmed that the loan relationship unallowable purpose rule in section 441 CTA 2009 applies to deny interest...
16 Apr, 2024 Tax Indemnity Claims: Complying With the Notice Provisions in ‘Full-Recourse’ and ‘W&I-Backed’ M&A Deals By Emily Szasz Laura Western Bringing a contractual claim following the successful conclusion of an M&A transaction is sometimes unavoidable. It is important to...
08 Mar, 2024 Spring Budget 2024: The Hunt for Blue October By Alison Dickie 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...