UK/EU tax and customs negotiations: where are we now? (Timothy Lyons QC writes for Tax Journal)

Articles

UK/EU tax and customs negotiations: where are we now? (Timothy Lyons QC writes for Tax Journal)


The UK draft agreement with the EU envisages a free trade agreement and some additional agreements. The EU draft agreement contains broader provisions establishing a new partnership. The EU provisions… Read more »

CategoryArticles Author Timothy Lyons QC BL Advocaat/Avocat, Brussels Bar Date

Covid-19: the temporary framework for fiscal state aid


Kelly Stricklin-Coutinho considers the details of the European Commission’s temporary arrangement for the 17th April issue of Tax Journal. You can read her full article on Tax Journal’s website here…. Read more »

CategoryArticles Author Kelly Stricklin-Coutinho Date

Starbucks and Fiat Crysler: is the European Commission defending national tax regimes?


This note by Timothy Lyons QC was first published by Sweet & Maxwell Limited as “Starbucks and Fiat Chrysler: is the European Commission defending national tax regimes?” – British Tax… Read more »

CategoryArticles Author Timothy Lyons QC BL Advocaat/Avocat, Brussels Bar Date

VAT in the UK after Brexit – Timothy Lyons QC (Tijdschrift voor Fiscaal Recht (TFR))


Timothy Lyons QC’s article ‘VAT in the UK after Brexit’ has been published in Belgian journal Tijdschrift voor Fiscaal Recht. Please click here to view the article (please note that… Read more »

CategoryArticles Author Timothy Lyons QC BL Advocaat/Avocat, Brussels Bar Date

The State Aid Journey


Kelly Stricklin-Coutinho provides an update on State aid and tax – where we’ve been, where we are, and where we may be going. Key Points What is the issue? State aid… Read more »

CategoryArticles Author Kelly Stricklin-Coutinho Date

How has the EU shaped the UK’s tax landscape – Timothy Lyons QC (Tax Journal)


This article was first published in the Tax Journal on Monday 29th October 2018. In 1973, when the UK acceded to the EU, the new legal order profoundly affected the… Read more »

CategoryArticles, News Author Timothy Lyons QC BL Advocaat/Avocat, Brussels Bar Date

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 »

CategoryArticles, News 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

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 »

CategoryArticles, News Author Timothy Lyons QC BL Advocaat/Avocat, Brussels Bar Date

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