14 Dec, 2022 Will the Edinburgh Reforms make a difference? By Alexandra Green Michael Sholem Gavin Haran On 9 December, the Chancellor announced a package of over 30 reforms to the UK’s financial regulations, an attempt to achieve the biggest...
20 Aug, 2021 More discoveries about discovery assessments By Edward Reed Rebutting HMRC’s desire to stretch section 29 TMA 1970 still further, the Upper Tier Tribunal (UTT) has recently held that HMRC cannot...
08 Jul, 2021 Britannia’s tax collectors rule the waves? By Damiano Sogaro Charishma Bhujohory Her Majesty’s Revenue and Customs (HMRC) maintained that no additional UK value added tax (VAT) would be payable by owners of pleasure...
11 Jan, 2021 Implications of UK-EU trade deal on tax By Rhiannon Kinghall Were A new year and a new relationship between the UK and EU beckons as the transitional period finally ended on 31 December 2020. The new...
22 Dec, 2020 Gallaher v HMRC: the last UK reference to the CJEU? By Rhiannon Kinghall Were Gallaher v HMRC: the last UK reference to the CJEU? In the recent Upper Tribunal Tax and Chancery decision of Gallaher v HMRC, it was...
18 Dec, 2020 Brexit: retained EU law in the departure lounge By Ashley Greenbank The eyes of most Brexit watchers are on the trade talks in Brussels. In the background, however, the process of legislating for the...
30 Jan, 2020 Brexit tax: VAT – The final countdown By Charishma Bhujohory The European Union (Withdrawal Agreement) Bill received royal assent on Friday 24 January 2020 and yesterday the European Parliament...
29 Jan, 2020 The UK government is advised to liberalise post-Brexit immigration policy to attract global talent By Edward Reed The Migration Advisory Committee (MAC), an independent panel of economists and academics that advises the UK government on immigration...
13 Jan, 2020 Brexit tax: watch out for withholding tax By Rhiannon Kinghall Were With “Brexit day” now looking set for 31 January 2020, we will publish a series of blog posts by way of a reminder of the most...
20 Dec, 2019 Brexit Tax: the Withdrawal Agreement Bill By Ashley Greenbank The European Union (Withdrawal Agreement) Bill had its much-heralded second reading today (20 December). The Bill is in substantially the...
18 Dec, 2018 Preparation time again... By Ashley Greenbank The news this morning was that the Government will be stepping up its preparations for a no-deal Brexit. This is perhaps not surprising...
26 Oct, 2018 Expecting a boring Budget...? By Ashley Greenbank A Monday in October is a very odd day to choose for a Budget. But the timing of Monday's Budget is important - and not just because it...
24 Aug, 2018 VAT and a "no deal" By Charishma Bhujohory VAT, at its core, derives from EU law. Inevitably, specific changes would need to be made to the UK’s VAT rules in the event of a “no...
23 Aug, 2018 A "No Deal" Brexit Checklist By Ashley Greenbank Earlier today (23 August 2018), the Government began to publish its technical papers containing advice on preparations for the UK leaving...
20 Jul, 2018 Brexit: Five key tax takeaways (looking past the turmoil) By Rhiannon Kinghall Were Looking past the turmoil of the past few days, it would be easy to discount the Brexit white paper (titled "The future relationship...
12 Mar, 2018 A lot of huffing and puffing... By Ashley Greenbank It's the week of the Spring Statement, an event which, if reports are to be believed, promises a lot of announcements but not much...