30 Mar 2022
In this podcast, Zoe Andrews and Tanja Velling consider the Chancellor’s Spring Statement which was delivered on 23 March 2022, the latest developments in the two-pillar process towards international tax reform and how the possibility of the UK’s introduction of an online sales tax sits with its international obligations.
The podcast also covers a number of recent cases: the Upper Tribunal’s decision in Royal Bank of Canada where payments received by the bank, a Canadian tax resident, were subject to UK corporation tax because they were linked to an oil field, the Court of Appeal’s decision in SKAT v Solo Capital Partners on the admissibility of the Danish tax authority’s claims in relation to withholding tax refunds alleged to have been obtained through misrepresentation, the First-tier Tribunal’s decision in Cider of Sweden on third party access to documents related to proceedings before the First-tier Tribunal, and the First-tier Tribunal’s decision in Scottish Power, as contrasted with the earlier decision in BES Commercial Electricity, on the deductibility of compensation payments following regulatory failings.
Text alternative. Tax News Highlights - March 2022
Visit our podcast page to hear more
This material is provided for general information only. It does not constitute legal or other professional advice.
Are you sure want to delete comment ?
Scan this QR Code to share this content