Brexit preparedness check: customs and trade in goods
The transition period ends in less than three months on 31 December 2020 and negotiations between the UK and the EU on their future...
About Me
I am a Senior Counsel in the Tax practice at Slaughter and May, with a particular interest in the real estate and oil and gas sectors.
Edward Milliner's Passles
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Break fees and VAT
HMRC had for some time taken a somewhat arbitrary position in relation to the VAT liability of payments made by a party terminating a...
Withholding tax on cross-border payments
The Parent Subsidiary Directive (PSD) and the Interest and Royalties Directive (IRD) provide an EU law route for relieving withholding...
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