Category Archives: Tax Law

The European Court of Justice has just handed down its decision in the Belgian “excess profits” case (C-337/19 P Commission v Belgium and Magnetrol), the key take-home points of which are: the ECJ found that Belgium operated an “aid scheme”, … Continue reading →

The slogan “no taxation without representation” immediately summons images of battles, most notably the Boston Tea Party. The phrase was used to rally support for independence of the “colonies” in North America from the United Kingdom. Taxes were imposed, not … Continue reading →

Let’s make one thing clear at the outset – it was right for the Commission to take a look at some of the tax ruling practices carried on by some Member State tax authorities. Professor Omri Marian has written that ‘we have … Continue reading →

On the 23rd of March, dubbed by HM Treasury as “tax day”, a number of consultation documents were released. The idea is to “enhance the stability and effectiveness of the UK tax system by outlining a future pathway for its … Continue reading →

We all love a debate about corporation tax – or at least about corporate tax policy. But debates and arguments about theory, concepts and policy can be aided by a practical understanding of the mechanics of computation. Two examples should … Continue reading →

My 15,000word article on the State aid tax ruling cases (forthcoming for a long time now) has finally been published in the April Issue of the Law Quarterly Review and is available on Westlaw. In the article, I argue that … Continue reading →

King’s Law Journal will be publishing a special issue on the COVID-19 Pandemic in 2021. I have contributed a short piece to the issue entitled ‘The Rule of (Soft) Law’, the abstract for which reads as follows: “The COVID-19 pandemic … Continue reading →

Spurred on by reading a stimulating and engaging paper by Jeremy Bearer-Friend (in which the author considers means by which non-cash payments could discharge tax liability), I have begun to muse on the idea of tax being a civic right … Continue reading →

On 7 September, a lengthy case note considering the GCEU’s long awaited decision in the Apple case from Professor Ruth Mason of the University of Virginia and myself was published in both Tax Notes Federal and Tax Notes International. It … Continue reading →

A few weeks ago, I gave an interview to Tax Notes about the Apple state aid case. The podcast is available here and the transcript is available here. Professor Ruth Mason from the University of Virginia also features. In the … Continue reading →