Podcast: Tax news highlights: June 2022

In this podcast, Zoe Andrews and Tanja Velling discuss the General Court’s decision in the EU State aid case in respect of the finance company exemption in the UK’s CFC rules and the Supreme Court’s decision in Zipvit on input tax recovery. They discuss the recently announced Energy Profits Levy and associated investment allowance as well as the results of a survey by the Centre for Policy Studies which looked at the attractiveness of the UK as an investment location. The podcast further provides an update on Pillar One, considering in particular the extended implementation timetable and the consultations on the regulated financial services exclusion and tax certainty, and covers the OECD’s report on “Tax Co-operation for the 21st Century”.

Text alternative. Tax News Highlights: June 2022