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The One Big Beautiful Bill Act or the OBBBA is a major piece of U.S. tax reform legislation. The OBBBA aimed to overhaul several aspects...
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With the recent preliminary approval of the House settlement, many universities are preparing for a new era in which they directly...
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In a ruling handed down on 19 June 2025 by nine judges of the Court ("audience plénière"), the Court of Cassation confirms that evidence...
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Navigating tax disputes can be a complex and daunting process. This “need to know” series sheds light on the essential elements. In this...
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The 6 July 2025 deadline for notifying any new option grants and reporting other ‘reportable events’ to His Majesty’s Revenue & Customs...
1. What is happening? The Dutch VAT rules for holding companies and share transactions will change, effective 1 July 2025. This may...
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(Besprechung der BFH-Urteile vom 22.01.2025, XI R 19/23; sowie der Parallelentscheidung vom 22.01.2025, XI R 22/22) Ein bestimmtes...
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When can you sue a Tax Adviser or Accountant for bad or deficient tax advice? When Tax Advice Goes Wrong In the UK, individuals and...
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The Government has published a paper titled “The UK’s Modern Industrial Strategy”, in which it has set out its vision for the development...
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HMRC have recently unveiled their most recent tax gap figures, covering the period up to the end of the tax year ending on 5 April 2024. ...
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The UK Government has announced significant changes to Agricultural Relief (APR) and Business Property Relief (BPR) as part of the...
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This bulletin follows the release of the June Agent Update (Issue 132). In this issue we cover the content most relevant to employment...
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In this article for Tax Journal, we comment on the Government's latest announcement in relation to carried interest and the next steps....
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The Senate Finance Committee's version of the Republicans' budget reconciliation legislation (the “Senate Bill”) would significantly...
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This blog post has been co-authored by Nigel Watson (Partner, Burges Salmon) and David Edwards (Head of Corporate Secretariat &...
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A break fee in a merger-gone-south can be deducted as an ordinary expense, the U.S. Tax Court held today, finding for biopharmaceutical...