4/24/2026 8:58:07 PM U.S. Treasury to Increase Scrutiny of Tax-Exempt Organizations Through Form 990 Transparency Initiative By Leon Rittenberg III Caroline Lafourcade Kevin Naccari The U.S. Department of the Treasury recently announced a new compliance initiative aimed at increasing transparency among tax-exempt...
4/24/2026 3:50:07 PM EU Sanctions: the twentieth package of restrictive measures against Russia By Nicolò Cusimano Gaetano Salvioli Lorenzo Di Rubbo On 23 April 2026, the European Union adopted the 'twentieth' package of restrictive measures against Russia (the so-called 'XX Package')....
4/24/2026 1:35:37 PM Court of Appeal Delivers Clarity: Burlington Ruling Sets the Bar for Purpose Tests and Treaty Benefits in International Tax By Benjamin Wonnacott The much-anticipated Court of Appeal judgment in HMRC v. Burlington Loan Management DAC [2026] provides some welcome clarity and...
4/24/2026 10:22:08 AM Orsted v HMRC: Supreme Court narrows the scope of capital allowances for offshore wind development costs By Silvana Van der Velde This article was written by Hilary Barclay, Tom Passingham and Charlotte Colvin. The Supreme Court has handed down its decision in Orsted...
4/24/2026 8:34:37 AM Sanzioni UE: adottato il ventesimo pacchetto di misure restrittive nei confronti della Russia By Gaetano Salvioli Nicolò Cusimano Il 23 aprile 2026, l’Unione europea ha adottato il “ventesimo” pacchetto di misure restrittive nei confronti della Russia (c.d. “XX...
4/23/2026 11:45:37 AM Tax investigations and disputes newsletter - April 2026 By Gideon Sanitt Kate Ison Sarah Ling Jackelyn West +1 more... Show less Spring has arrived, and with it a fresh burst of activity from HMRC and the Tax Tribunals. HMRC's compliance toolkit continues to...
4/22/2026 1:52:37 PM Three’s a crowd: HMRC’s approach to employee share plan arrangements in practice By Gideon Sanitt Robert Collard Jackelyn West We have seen a notable rise in HMRC targeting what may be regarded as relatively innocuous employee share plans under the so-called...
4/21/2026 6:36:07 PM Preserving Claims for Refund of Employee Retention Credits (ERC) – Time May Be Running Out! By Caroline Lafourcade The Internal Revenue Service (IRS) Independent Office of Appeals (IRS Appeals) has been slow to resolve Covid-era Employee Retention...
4/20/2026 1:49:09 PM Safe, Stable, Secure: What HNWIs Should Know About Gibraltar. By Grahame Jackson Chloe Oppenheimer Fa Jesse Monteverde Alex Ellul +1 more... Show less Safety is a premium in today’s world. Geopolitical tensions in the Middle East have shown that security is fragile, and HNWIs have taken...
4/17/2026 10:09:37 PM Full Steam Ahead? FY 2027 Budget Signals Continued Federal Support for U.S. Shipyards By Leon Rittenberg III Kevin Naccari The fiscal year 2027 budget proposal released by Donald Trump includes $105 million in funding for the U.S. Maritime Administration’s...
4/17/2026 3:05:06 PM The Wrong Tax at the Wrong Time: Why the Government Must Abandon Its Holiday Tax Proposals By Jimmy Theodorou Josh Hogan The hospitality sector entered 2026 with cautious optimism. Consumer confidence was tentatively recovering, interest rates appeared set...
4/17/2026 1:17:08 PM Energiewende im Steuerrecht: Neue Spielregeln für Mieterstrommodellen By Michael Brüggemann Thomas Schmidt Die Versorgung von Mietern mit Strom, der in unmittelbarer räumlicher Nähe zum Abnehmer erzeugt und nicht über das öffentliche Netz...
4/17/2026 9:45:07 AM Close companies, open books: HMRC consults on new reporting requirements for close companies By Sarah Ling Rhiannon Kinghall Were Vitalii Trachuk On 19 March 2026, HMRC published a consultation document titled "Reporting company payments to participators – modernising the reporting...
4/16/2026 7:55:07 PM Raise a Glass: Fifth Circuit Pours One Out for Federal Overreach By Leon Rittenberg III Caroline Lafourcade Kevin Naccari A recent decision from the United States Court of Appeals for the Fifth Circuit has brought renewed attention to the limits of federal...
4/16/2026 7:11:37 AM Dazi UE: nuova misura di salvaguardia sul settore siderurgico europeo, raggiunto l’accordo tra il Parlamento e il Consiglio By Gaetano Salvioli Nicolò Cusimano Il contesto Il 13 aprile, la Commissione europea ha annunciato il raggiungimento dell’accordo tra il Parlamento europeo e il Consiglio...
4/15/2026 3:49:37 PM CooperVision: One in the Eye By Andrew Howard First Tier Tribunal Decision Raises Questions on Employment-Related Securities and Tax Valuations The tax case of CooperVision , heard...