Podcast: Tax News: January 2024

32 min read

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 Court of Appeal’s decision in BCM Cayman, and the CJEU’s decision in the Amazon State aid case. The podcast also covers the summary of responses in respect of HM Treasury’s consultation on the VAT Treatment of Fund Management Services, changes to HMRC’s guidance on foreign entity classification and the latest Pillar Two-related materials published by the OECD and HMRC.

The Tax News podcast (previously Tax News Highlights) has been relaunched as its own show, which is now available to find on the below podcast apps. To celebrate the relaunch, we have released an extra episode to find out more about the Tax News hosts, Zoe Andrews and Tanja Velling.

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This material is provided for general information only. It does not constitute legal or other professional advice.