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Podcast: Tax News: June 2024 In this podcast, Zoe Andrews and Tanja Velling discuss the Upper Tribunal’s decisions in the remuneration trust case Marlborough DP and the VAT classification case Innovative Bites. In considering the latter, Zoe and Tanja also touch on a recent IMF paper... Podcast: Tax News: April 2024 In this podcast, Zoe Andrews and Tanja Velling discuss the Court of Appeal’s decision in Prudential on the interaction between the VAT grouping and time of supply rules, and the Upper Tribunal’s decisions in Beard (which followed First Nationwide in holdi... Podcast: Tax News: January 2024 In this podcast, Zoe Andrews and Tanja Velling discuss the First-tier Tribunal’s decision in Harber on the dangers of relying on legal research conducted by generative AI, certain points on tiered partnership structures and the Ramsay doctrine from the Co... Podcast: Tax News: February 2024 In this podcast, Zoe Andrews and Tanja Velling discuss two First-tier Tribunal decisions. One is a fun case and they’ve set this up a mystery to be solved in the first few minutes of the podcast. The other FTT decision is Bolt Services on the VAT treatmen... Podcast: Tax News: March 2024 In this podcast, Zoe Andrews and Tanja Velling share thoughts on the Spring Budget and the following recent cases: the Court of Appeal’s decision in Clipperton on a dividend replacement scheme, and the First-tier Tribunal’s decisions in Keighley, Stolkin ... Scaling through integration? Proposals on integrating greenhouse gas removals in the UK Emissions Trading Scheme The day after former UK Prime Minister Rishi Sunak requested permission from the King to dissolve parliament and called a UK general election, the UK Emissions Trading System (“UK ETS”) Authority launched a consultation on proposals to integrate greenhous... Pensions Essentials - April 2024 Pensions Essentials - May 2024 Pensions Essentials - June 2024 Ofwat publishes PR24 Draft Determinations 1. Introduction 1.1 On 11 July Ofwat published its Draft Determinations under Price Review 2024 (PR24), following a delay to the original timetable as a result of the UK General Election on 4 July 2024. 1.2 Draft Determinations are the first public indica...