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CJEU: services supplied between an insurance group's headquarters and branches may be subject to VAT

Services supplied by the non-EU headquarters of an insurance business to its EU branches are in principle subject to VAT, the Court of Justice of the European Union (CJEU) has ruled. 18 Sep 2014

No separate rules for digital businesses as part of OECD's approach to taxation of multinationals

The first formal proposals aimed at creating a single set of international tax rules and preventing multinational companies from artificially shifting profits to low-tax jurisdictions have been published by the Organisation for Economic Cooperation and Development... 16 Sep 2014

Out-Law Guides

  • Tax Disputes: Follower Notices and Accelerated Payments

    New provisions, which came into force on 17 July 2014, are designed to remove the cashflow advantage for the taxpayer that currently exists in relation to most direct tax disputes and to help HM Revenue & Customs (HMRC) to clear the backlog of disputes...

  • Tax and bank ring-fencing

    This is one of a  series of guides  on issues connected to ring-fencing and banking reform faced by banks. Other guides cover issues such as asset transfers, employment, issues for directors, real estate, pensions, litigation, third party contracts...

  • Tax and procurement

    This guide was updated in March 2014

  • Financial Transaction Tax

    This guide was updated in May 2014 .      

  • Worldwide Debt Cap

    This guide was last updated in May 2014.

  • Patent box regime

    This guide was updated in May 2014.

More guides

Expertise in Corporate Tax

We provide the full range of corporate tax and advisory services to our clients. Our experience includes indirect taxation and customs duties. Our team of lawyers, accountants and former HMRC officers gives us a broad perspective and enables us to view tax issues in the way that your business does.

More about Corporate Tax