In this podcast, Zoe Andrews and Tanja Velling highlight points related to the Chancellor’s statement on public spending inheritance. They also discuss updated HMRC guidance on the multinational top-up tax and domestic top-up tax and comments from the business community.
Before moving on to HMRC statistics on the tax take and litigation outcomes for 2023/24, Zoe and Tanja discuss VAT and the Clapham omnibus, two VAT-related developments in the EU and the Supreme Court’s decision in Centrica on the deductibility of M&A advisers’ fees as expenses of management.