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Partial exemption and VAT recovery for UK businesses

Businesses can either operate the standard method for VAT recovery or a special method with HMRC known as a partial exemption special method (PESM).

HMRC revises VAT exemption policy for NHS locum doctors

The NHS Trust challenged HMRC’s decision that the supply of temporary medical staff – including locum doctors – should not be treated as VAT exempt.

Court of International Trade Provides Clarity on Potential IEEPA Tariff Refunds

Practically speaking, this means there are likely two possible scenarios for issuing refunds if the Supreme Court determines that the IEEPA tariffs are unlawful

Swiss voters reject federal inheritance tax proposal

With the initiative soundly defeated, Switzerland's reputation remains intact

Tribunal orders HMRC to disclose documents to taxpayers in offshore trust case

The specific decision in question was a case management decision concerning a disclosure application by the appellants seeking disclosure of specific documents from HMRC.

Reform of behavioural tax penalties

Considering these forthcoming changes, taxpayers are advised to monitor legislative developments

HMRC reverses position on VAT grouping related to EU branches

Tax expert Reynolds said the change would be significant for any business with a UK VAT group that contains an entity that has an overseas establishment in the EU.

United Arab Emirates: New Federal Decree-Laws Amending the VAT Law and Tax Procedures Law

Both amendments materially reshape the VAT refund procedure, compliance timelines

Tax collection and compliance in Ireland

In 2024, the Irish government published the Heads of Bill for the Tax Appeals Commissioner (Amendment) Bill (the Bill)

Mayer Brown achieves top honors in ITR World Tax 2026

Mayer Brown ranked Tier 1 in seven practice categories

Bermuda: Corporate Income Tax Credits

It is important to note that the criteria for benefiting from tax credits is completely independent from the question of whether a corporate group is in scope of Bermuda’s new corporate income tax.

Switzerland: Swiss voters reject federal inheritance tax initiative

Switzerland remains a leading destination for high-net-worth individuals (HNWIs) and ultra-high-net-worth individuals (UHNWIs)

Summary of Guernsey taxation

A Guernsey resident individual can elect for a cap on their income tax liability.

Dentons celebrates enhanced rankings in International Tax Review 2026 directories

This year, ITR awarded Dentons 62 country rankings across 24 jurisdictions around the world.

UK Budget 2025: changes afoot for electric vehicles taxes

The announcements were revealed in a policy paper accompanying the UK chancellor’s autumn budget.

‘Sugar tax’ changes announced in the UK

The government’s announcement follows an earlier consultation with industry and other stakeholders on SDIL reforms.

Planned Irish tax benefits offer boost to multinationals

The Irish government has been keen to implement tax policies aimed at attracting and retaining inward investment in Ireland

HMRC breaks silence on UK VAT recovery rules for insurance intermediaries

Bryn Reynolds, a tax expert at Pinsent Masons, said the long-awaited confirmation of HMRC’s position substantially changes the VAT recovery rights in the UK’s insurance intermediary sector.

DLA Piper named Tax Law Firm of the Year by International Tax Review

Among the AmLaw 100, DLA Piper continues to stand apart in helping clients navigate the increasing complexities of both US and international tax.

Volatile Policy Stalls U.S. Aim to Lure Business Tax Refugees Back

He highlighted recent "seismic changes" in tax and trade policy