Slaughter and May Podcast Shows

Channel • 4 Shows

OCT 10

Tax News: October 2024

In this podcast, tax associate Alex Sim joins Zoe Andrews and Tanja Velling to discuss the Upper Tribunal’s decision in Muller on the interaction of certain provisions in the intangible fixed assets regime with the rules on the taxation of partnerships. Zoe and Tanja also discuss the CJEU’s decisions in the Apple and UK CFC rules State aid cases, the Supreme Court’s decision in Professional Game Match Officials Limited on employment status and the stamp duty land tax case Brindleyplace in which the First-tier Tribunal employed purposive construction in favour of the taxpayer.

Oct 10

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22 min
JAN 2

Tax News Highlights: December 2023

In this podcast, Zoe Andrews, Tanja Velling and Nele Dhondt discuss the CJEU decision in the Engie State aid case, the Advocate General's opinion in the Apple State aid case, the UK Supreme Court's decisions in Skatteforvaltningen and in Fisher on the transfer of assets abroad regime. The podcast also covers the UN Resolution on a framework convention on international tax cooperation and the OECD’s Tax Certainty Day and MAP statistics.

Jan 2

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22 min
JUL 11

Tax News: July 2024

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.

Jul 11

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23 min
MAY 13

Assessing the Materiality of Nature-Related Financial Risks for the UK

What impact could nature degradation, both domestically and internationally, have on the UK’s economy and financial sector? First-of-its-kind analysis, led by the Green Finance Institute (GFI), in a report “Assessing the Materiality of Nature-Related Financial Risks for the UK”, references that the deterioration of the UK’s natural environment could lead to an estimated 12% loss to GDP by the 2030s. Samantha Brady, Head of Environment and Climate Change at Slaughter and May, is joined by Helen Avery, GFI’s Director of Nature Programmes, to explore what the report's findings mean for corporates and financial institutions.

May 13

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21 min
06/28/2023

Tax News Highlights: June 2023

In this podcast, Zoe Andrews and Tanja Velling are joined by Nele Dhondt to discuss the EU’s Foreign Subsidies Regulation, how it could apply in the tax context and what steps can be taken to prepare for its coming into force. They also discuss the Advocate General’s opinion in the Amazon State aid case, recommending that the Court of Justice upholds the General Court’s decision that had annulled the European Commission’s finding of State aid. In relation to the UK, the podcast considers HMRC’s draft guidance on the multinational top-up tax (the first tranche of which has been published for consultation until 12 September) and HMRC’s updated guidance on the loan relationships unallowable purpose test. Zoe and Tanja also discuss the consultation on the reform of the UK’s transfer pricing, permanent establishment and Diverted Profits Tax legislation, the announcement of the “Energy Security Investment Mechanism” which should effectively bring forward the end date of the Energy (Oil and Gas) Profits Levy if oil and gas prices fall below certain thresholds, and the Upper Tribunal’s decision in Hargreaves Property Holdings on interest withholding tax.

06/28/2023

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25 min
10/12/2022

Tax News Highlights: October 2022

In this podcast, Zoe Andrews and Tanja Velling discuss the First-tier Tribunal’s decision in Burlington Loan Management considering the purpose test in Article 12 (Interest) of the UK/Ireland double tax treaty and two decision of the Upper Tribunal: Aozora GMAC concerning the interaction between the UK/US double tax treaty and the UK’s rules on unilateral relief and Pickles considering the interpretation of “market value” and “new consideration” in the context of deemed distributions under section 1020 of the Corporation Tax Act 2010. Zoe and Tanja also discuss the decision of the Inner House of the Court of Session in Ventgrove on the interaction between VAT law and the break clause in a lease, and the Advocate General’s opinion in Gallaher on the compatibility of the UK's group transfer rules with EU fundamental freedoms. The podcast further considers the potential impact of the Retained EU Law (Revocation and Reform) Bill in the tax context as well as announcements made as part of the Growth Plan announced by the Chancellor on 23 September 2022, including proposals to reverse the planned increase in the rate of corporation tax, abolish the health and social care levy before it takes effect, undo the 2017 and 2021 changes to the IR35 rules and make the temporary £1 million level of the annual investment allowance permanent.

10/12/2022

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20 min
10/21/2020

Tax News Highlight: October 2020

In this podcast, Zoe Andrews and Tanja Velling discuss the OECD’s blueprints for international tax reform, points around customs, employee taxation and retained EU and domestic case law after the end of the transition period and the CJEU judgment in the United biscuits VAT case.

10/21/2020

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18 min
09/14/2023

Tax News Highlights: September 2023

In this podcast, Zoe Andrews and Tanja Velling discuss the Upper Tribunal’s decisions in JTI Acquisitions Company on the loan relationships unallowable purpose rule, Hotel La Tour on input tax recovery in respect of advisers’ fees on a share sale to raise funds for downstream economic activity, and M Group Holdings on the substantial shareholding exemption. They also discuss the First-tier Tribunal’s decision in Wilkinson on the unallowable purpose rule in the capital gains tax reorganisation rules. The podcast further covers certain draft legislation for Finance Bill 2023-24 published on 18 July 2023, including the proposal for a single merged regime for tax reliefs for research and development, and provides an update on international tax reform, focussing the UK’s proposed implementation of the UTPR, and the QDMTT safe harbour and transitional UTPR safe harbour in the second tranche of Administrative Guidance published on 17 July 2023 by the Inclusive Framework.

09/14/2023

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23 min
09/16/2020

Tax news highlights: September 2020

In this podcast, Zoe Andrews and Tanja Velling discuss rumours of UK tax rises, potential changes to the UK’s VAT grouping rules, HMRC’s new policy on the VAT treatment of early termination fees, and the decision in the Irish Bank case on tax treaty interpretation.

09/16/2020

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15 min
JAN 15

Horizon Scanning 2024 Launch Series – Intro Episode

Welcome to the Slaughter and May Horizon Scanning Show! In this intro episode we tell you about the Horizon Scanning 2024 Launch Series. Join partners Simon Nicholls and Smriti Sriram to find out the themes and topics this series will cover and a peek backstage into how Horizon Scanning gets created. The Horizon Scanning 2024 Launch Series is hosted by Slaughter and May’s Chief Commercial Officer, Michelle Holford, and the Editor of Slaughter and May’s Horizon Scanning Programme, Mercedes Galindez. Subscribe to the show to receive alerts about every new episode released. The Horizon Scanning 2024 Launch Series will release one episode per theme this week.

Jan 15

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8 min

We are an International law firm advising on some of the most complex, high profile and ground-breaking matters. Our podcasts take you behind the scenes of Slaughter and May and explore the intricate web of legal landscapes, delve into the minds of top-tier lawyers, and unravel the stories that shape the future of global business. Disclaimer: Our podcasts are provided for general information only. They do not constitute legal or other professional advice.

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Top Shows

Tax News: October 2024

Tax News Highlights: December 2023

Tax News: July 2024

Assessing the Materiality of Nature-Related Financial Risks for the UK

Tax News Highlights: June 2023

Tax News Highlights: October 2022

Tax News Highlight: October 2020

Tax News Highlights: September 2023

Tax news highlights: September 2020

Horizon Scanning 2024 Launch Series – Intro Episode

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