Please browse and download material from our extensive library of updates providing expert analysis on a wide range of legal issues and topics.
UK Budget 2020: “Time to pay” arrangements and the coronavirus outbreak
A look at "time to pay" arrangements for companies struggling to meet tax liabilities as a result of the outbreak.
Switzerland is removed from the EU tax grey list
The (almost) End of Bearer Shares in Switzerland
The Federal Law on the Implementation of the Recommendations of the World Forum will enter into force on 1 November 2019.
Transposition of EU Directive 2017/952 as regards hybrid mismatches with third countries
Overview of Bill of Law n° 7466 transposing the second EU Anti-Tax Avoidance Directive, recently submitted to the Luxembourg Parliament.
Making (construction) customers pay
Brett looks at an alternative accounting mechanism for VAT in the construction sector in advance of it taking effect from 1 October 2019.
HMRC’s gain is non-residents’ loss
Tax on UK real estate gains for non-UK resident corporates and funds
Buyers beware: even higher stamp duty land tax on purchases of UK residential property
A look at the government's consultation proposing a further increase on SDLT payable on UK residential property.
A rare taxpayer success in judicial review
Successful claims for judicial review in the tax context are few and far between. However, a recent decision shows that it can be done.