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Publication

The 2025 Dutch tax classification of the Brazilian FIP

The Dutch tax classification system for non-Dutch entities will undergo significant changes as of 1 January 2025.

December 19, 2024

Tax
Purple sky buildings

Publication

“Unallowable purpose” following Blackrock, JTI and Kwik-Fit – is the law now settled?

UK tax legislation now includes numerous anti-avoidance tests which rely on the classic “unallowable purpose” formulatio...

November 18, 2024

Tax
Coins stacked with money

Publication

Autumn Budget 2024: filling the “black hole”?

In the run up to the Budget the overwhelming call from business was for certainty and stability to enable long-term stra...

October 30, 2024

Tax
Coins stacked with money

Publication

The end of the non-dom regime in the United Kingdom

The non-domicile (Non-Dom) status has been a distinctive characteristic of the United Kingdom (UK) tax system for many y...

October 07, 2024

Tax
blue-abstract-background

Publication

When does the buyer of corporate debt lose tax treaty benefits?

In this In Practice article, the authors consider the Upper Tier Tribunal's decision in HMRC v Burlington Loan Managemen...

1 October 2024

Tax
Rio

Publication

The 2025 Dutch tax classification of the Brazilian FIP

The Dutch tax classification system for non-Dutch entities will undergo significant changes as of 1 January 2025.

December 19, 2024

Tax
Purple sky buildings

Publication

“Unallowable purpose” following Blackrock, JTI and Kwik-Fit – is the law now settled?

UK tax legislation now includes numerous anti-avoidance tests which rely on the classic “unallowable purpose” formulatio...

November 18, 2024

Tax
Coins stacked with money

Publication

Autumn Budget 2024: filling the “black hole”?

In the run up to the Budget the overwhelming call from business was for certainty and stability to enable long-term stra...

October 30, 2024

Tax
Coins stacked with money

Publication

The end of the non-dom regime in the United Kingdom

The non-domicile (Non-Dom) status has been a distinctive characteristic of the United Kingdom (UK) tax system for many y...

October 07, 2024

Tax
blue-abstract-background

Publication

When does the buyer of corporate debt lose tax treaty benefits?

In this In Practice article, the authors consider the Upper Tier Tribunal's decision in HMRC v Burlington Loan Managemen...

1 October 2024

Tax
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