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Want to keep up with the latest developments in UK, EU and international tax? Tax News is a monthly series hosted by London-based tax lawyers Tanja Velling and Zoe Andrews, focussing on issues relevant to large UK and multinational businesses.
Episodes
Wednesday Jul 14, 2021
Wednesday Jul 14, 2021
In this podcast, Zoe Andrews and Tanja Velling discuss the First-tier Tribunal decision in West Burton Property Limited v HMRC concerning deferred revenue expenditure and the interaction between the accounting and tax computation rules. They also discuss the Supreme Court decision in the Haworth judicial review proceedings which confirms that the pre-conditions for the issuance of a follower notice should be interpreted restrictively.
The podcast also covers the latest developments on the OECD’s international tax reform project, including a statement published on 1 July 2021 on an agreement reached by the majority of the members of the Inclusive Framework and its subsequent endorsement by the G20 Finance Ministers, and it touches on the UK’s roadmap for financial services post-Brexit.