Muller – how much of the "real world" should be imported into the notional UK resident company fiction?
There are many places in the UK tax legislation where deeming provisions are employed in order to apply the tax rules to particular...
Side-by-side: will acceptance of US minimum taxation standards impact EU competitiveness?
On 5 January 2026, the OECD published the Side-by-Side (SbS) Package. This package complements the OECD Inclusive Framework's model rules...
Hotel La Tour Supreme Court decision: no VAT recovery on share sale deal fees
The Supreme Court in Hotel La Tour has unanimously rejected the taxpayer’s appeal and determined that the input tax on deal fees...
Smorgasbord not showstopper: the UK Budget 2025
The November 2025 budget is here at last. During the months of speculation in the run-up to the big day, two possible futures emerged: a...
Autumn Budget 2025: UK Listing Relief for Stamp Duty Reserve Tax
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