Tax


Commercial purpose: a new standard in EU law? (Tax Journal) Kelly Stricklin-Coutinho


The CJEU in Hornbach-Baumarkt (Case C-382/16) considers the principle of proportionality in cases where the taxpayer’s arrangements are not on arm’s length terms, but there is nonetheless a commercial reason… Read more »

CategoryNews, Articles Author Kelly Stricklin-Coutinho Date

Kelly Stricklin-Coutinho comments on International Tax Review’s “European Court’s Hornbach-Baumarkt ruling gives clarity on arm’s-length principle” – C-382/16


“Taxpayers will be able to argue more effectively against transfer pricing readjustments following a key ruling on the arm’s-length principle in the Hornbach-Baumarkt case (C-382/16). The ECJ ruled that member… Read more »

CategoryArticles Author Kelly Stricklin-Coutinho Date

Public will pay for divorcing VAT from Europe, Kelly Stricklin-Coutinho writes in The Times


Turbulence is one of the largest contributors to tax revenues and extra accounting burdens are all but inevitable, write Kelly Stricklin-Countinho and Nicola Shaw QC in today’s The Times ‘The… Read more »

CategoryArticles Author Kelly Stricklin-Coutinho Date

Kelly Stricklin-Coutinho to speak at the Knect365 Comp Law State Aid 2018 Conference


Kelly Stricklin-Coutinho is to speak at the Knect365 Comp Law State Aid 2018 Conference, which will be held in Brussels, Belgium on Thursday 5th July 2018. Kelly will participate in… Read more »

CategorySeminar Archive Author Kelly Stricklin-Coutinho Date

Kelly Stricklin-Coutinho to speak at the ITR Leading Women in Tax Forum 2018


Kelly Stricklin-Coutinho is to speak at the ITR Leading Women in Tax Forum 2018, which will be held on 28th June 2018 at the America Square Conference Centre, London. Kelly… Read more »

CategorySeminar Archive Author Kelly Stricklin-Coutinho Date

Kelly Stricklin-Coutinho to speak at the Accountex National Accountancy Exhibition & Conference


Kelly Stricklin-Coutinho will be speaking at this year’s Accountex Conference which is taking place on the 23rd and 24th May at the Excel in London. Kelly’s session on ‘Tax Disputes:… Read more »

CategorySeminar Archive Author Kelly Stricklin-Coutinho Date

Prof. Andrea Biondi and Kelly Stricklin-Coutinho to speak at the XXVIII FIDE Congress, Lisbon


Prof. Andrea Biondi and Kelly Stricklin-Coutinho are to speak at the XXVIII FIDE Congress in Lisbon from 23 – 26 May 2018. Andrea and Kelly will be participating in a… Read more »

CategorySeminar Archive Author Kelly Stricklin-Coutinho, Andrea Biondi Date

British Tax Review Case Note – Trustees of the P Panayi Accumulation & Maintenance Settlements v HMRC: UK trustees protected by the Court of Justice


This note was first published by Sweet & Maxwell Limited as “Trustees of the P Panayi Accumulation & Maintenance Settlements v HMRC: UK trustees protected by the Court of Justice”… Read more »

CategoryNews, Articles Author Timothy Lyons QC BL Date

Alison Foster QC successfully represents HMRC in the case of R (on the application of De Silva and another) v Commissioners for Her Majesty’s Revenue and Customs


Alison Foster QC has successfully represented the HMRC in the case of R (on the application of De Silva and another) v Commissioners for Her Majesty’s Revenue and Customs as judgment… Read more »

CategoryNews Author Alison Foster QC Date

Timothy Lyons QC Co-Authors Chapter in “A Global Analysis of Tax Treaty Disputes”


Timothy Lyons QC has co-authored a chapter in “A Global Analysis of Tax Treaty Disputes” which is part of the Cambridge Tax Law Series. Timothy’s chapter focuses on “Tax treaty… Read more »

CategoryNews, Articles Author Timothy Lyons QC BL Date

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