• Tax News: July 2024

  • Jul 11 2024
  • Length: 23 mins
  • Podcast

Tax News: July 2024

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  • Summary

  • In this podcast, Zoe Andrews and Tanja Velling share thoughts on the IFS publication “The government’s record on tax 2010-24” and HMRC’s estimate of the tax gap for the tax year 2022/23 in the context of Labour’s general election victory.

    They also discuss the Court of Appeal’s decisions in JTI on the unallowable purpose rule in the loan relationships regime and Altrad Services on an attempt to create a “magical” uplift in qualifying expenditure for capital allowances, and the Upper Tribunal’s decision in Watts on a gilt strip scheme.

    The podcast further touches on wealth taxes, the US Supreme Court decision in Moore and the Australian Full Federal Court decision in PepsiCo (as a follow-on from our special podcast series on international tax disputes), updates from the OECD and the EU’s FASTER proposal on withholding taxes.
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