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,...
Freshfields Risk & Compliance
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There are, of course, an infinite number of things that can prompt a tax investigation or audit – but within that plethora of...
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The Court of Appeal has confirmed that the loan relationship unallowable purpose rule in section 441 CTA 2009 applies to deny interest...
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Bringing a contractual claim following the successful conclusion of an M&A transaction is sometimes unavoidable. It is important to...
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...
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Back in October, the global Freshfields Tax team published the Tax investigations and disputes across borders guide which, among other...
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EU Member States are required to transpose Council Directive 200/112/EC of 28 November 2006 on the common system of value added tax (the...
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Corporates have long been exposed to the risk of potential criminal tax liability in certain jurisdictions – Italy, for example, where...
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As noted in the German section of our Tax investigations and disputes across borders guide, tackling tax avoidance has been a major focus...
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Taxpayers may seek to reach an out-of-court settlement with a tax authority for various reasons, including reaching a swift(er)...
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Earlier this week, the OECD released its annual set of statistics on the use of the mutual agreement procedure (MAP) in 2022. According...
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As our colleagues have discussed here, here and here , the recent enactment of the Economic Crime and Corporate Transparency Act 2023...