Associate, Sullivan & Cromwell (London)
Joshua Stevens is an associate in Sullivan & Cromwell’s London office advising on general U.K. corporate tax matters, in particular the tax aspects of M&A, capital markets and banking transactions, as well as the application of European Union state aid rules in the tax sphere.
Royaume-Uni - Pillar 2 - The government has published a summary of responses received to its consultation on implementing Pillar 2 in the UK and draft legislation for a domestic minimum top-up tax.
HMT/HMRC, OECD Pillar 2: Consultation on implementation, 11 January 2022
Royaume-Uni - VAT grouping - The Upper Tribunal decided four preliminary issues in a case on HMRC's removal of five subsidiaries of HSBC from its VAT group on the grounds that they were not entitled to grouping and in any case HMRC could exercise its discretion to remove them in order to protect the revenue..
HSBC Electronic Data Processing (Guangdong) Ltd & Others v Commissioners for HM Revenue and Customs [2022] UKUT 00041 (TCC), 15 févr. 2022
