Isadora Janssen is an associate in Sullivan & Cromwell’s London office advising on general U.K. corporate tax matters.
Isadora JANSSEN
Associate, Sullivan & Cromwell LLP
Auteurs
Articles de l'auteur
-
- Revue FI 4-2024 Fiscalités étrangères
- 11
Chronique d’actualité
Déplier/ReplierRoyaume-Uni - VAT grouping - The First-tier Tribunal considered three questions on HMRC's refusal to allow the UK branch of a foreign company to join a UK VAT group. HMRC's grounds were, first, that the company did not have a fixed establishment in the UK; and, second, that HMRC could deny the application in order to protect the revenu.
Barclays Service Corp and another company v Revenue and Customs Commissioners [2024] UKFTT 00785 (TC), 29 August 2024
-
- Revue FI 2-2023 Fiscalités étrangères
- 11
Chronique d’actualité
Déplier/ReplierRoyaume-Uni - EU law - The Court of Appeal has held that a limitation on the surrender of losses within a group that applied only to permanent establishments of non-UK-resident companies is compatible with the EU principle of freedom of establishment.
VolkerRail Plant Ltd and others v HMRC [2023] EWCA Civ 210, 1 March 2023
