Nicholas U Jin is a trainee solicitor in Sullivan & Cromwell’s London office advising on general U.K. corporate tax matters.
Nicholas U JIN
Trainee solicitor, Sullivan & Cromwell LLP
Auteurs
Articles de l'auteur
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- 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
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- Revue FI 3-2024 Fiscalités étrangères
- 11
Chronique d’actualité
Déplier/ReplierRoyaume-Uni - Tax treaty exemption - Tax avoidance main purpose - The Upper Tribunal has rejected an appeal from HM Revenue and Customs, holding that the First-tier Tribunal was entitled to find that taking advantage of the interest article in the Ireland/UK double tax treaty was not a main purpose of the parties to the sale of a debt, so the lender should not be denied treaty relief from withholding.
Burlington Loan Management DAC v HMRC [2024] UKUT 00152 (TCC), 31 May 2024
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- Revue FI 2-2024 Fiscalités étrangères
- 11
Chronique d’actualité
Déplier/ReplierRoyaume-Uni - Transfer pricing - Tax advantage main purpose and apportionment - The Court of Appeal has held that the transfer pricing rules do not require companies to include unnecessary covenants in intra-group loans, overturning an Upper Tribunal decision on this point; it agreed with the UT, however, that tax deductions for the interest on the loans in question should be disallowed under the unallowable purposes rule.
BlackRock Holdco 5, LLC v HMRC [2024] EWCA Civ 330, 11 avr. 2024
