Tax News, Curated Daily
The latest tax news from around the world, summarised and tagged for tax professionals. Updated twice daily.
Actually Ask... AskColm
Search across 2,000+ articles. Ask about ViDA, Pillar Two, US tariffs, or any tax topic.
This is a news search, not a tax advisor. Answers summarise published articles only — they are not tax advice. Please do not enter confidential or sensitive information.
Tax Head
Region
SARS Tightens the Paper Trail for Zero-Rating: Interpretation Note 31 (Issue 5)
The South African Revenue Service has released Issue 5 of Interpretation Note 31, updating guidance on the documentary requirements for…
Can Penalty Under Section 271(1)(c) Be Levied on Estimated Bogus Purchase Additions? ITAT Says No
India's Income Tax Appellate Tribunal (ITAT) has ruled that penalty under Section 271(1)(c) of the Income Tax Act cannot be…
CBDT turns its attention to Form 15CB – and to the Accountants who sign it
India's Central Board of Direct Taxes (CBDT) has shifted focus to Form 15CB, the certificate issued by chartered accountants for…
Tax Court's Petition Deadline Isn't Flexible, 1st Circ. Rules
The First Circuit Court of Appeals ruled that the US Tax Court's 90-day petition filing deadline is jurisdictional and cannot…
FTO flags ‘benami’ tax payments linked to commercial electricity consumption
Pakistan's Federal Tax Ombudsman (FTO) has flagged a practice of 'benami' (anonymous or fictitious) tax payments linked to commercial electricity…
Allahabad HC: GST Jurisdiction Challenge After Contesting SCN on Merits Hit by Doctrine of Election
The Allahabad High Court ruled that a taxpayer who contests a Show Cause Notice (SCN) on its merits before a…
New Delhi ITAT: Interest U/S 28 of Land Acquisition Act Not Taxable Separately as Income from Other Sources
The New Delhi Income Tax Appellate Tribunal (ITAT) ruled that interest awarded under Section 28 of the Land Acquisition Act…
Rejected of application done under Section 119(2)(b) Application: Is It Appealable?
This article examines whether a rejection of an application filed under Section 119(2)(b) of the Indian Income Tax Act —…
87A Rebate: When the Computer Said “No”, Nagpur ITAT Said “Yes”
The Nagpur Income Tax Appellate Tribunal ruled in favour of taxpayers denied the Section 87A rebate by automated tax processing…
Ex-Goldman Exec Ordered To Pay $860K For Not Filing FBAR
A former Goldman Sachs executive has been ordered by a court to pay $860,000 in penalties for failing to file…
Attorneys Skeptical Of Trump's 11th Circ. Appeal Of IRS Case
Legal observers and tax attorneys are expressing skepticism about the Trump organization's appeal to the Eleventh Circuit in a case…
Law Professor Appeals Remote Taxation Case to New York High Court
A law professor is appealing a remote taxation case to New York's highest court, challenging how the state taxes income…
Mich. Homeowner Qualifies For Exemption, Court Rules
A Michigan court has ruled that a homeowner qualifies for a property tax exemption, determining that the taxpayer met the…
Setting the Standard: A Major Development in Connecticut Domicile Cases
A significant legal development in Connecticut domicile cases establishes a new standard for determining taxpayer residency status. Domicile determinations are…
Interest payable following delayed reimbursement of a VAT credit
This article examines the entitlement to interest when tax authorities delay reimbursement of a VAT credit balance. It covers the…
Binding VAT Rate Information Provides Protection Against Classification Risk
This article explains how Binding VAT Rate Information (BVRI) rulings provide businesses with legal certainty and protection against the risk…
Maryland Tax Court Invalidates Digital Ad Tax on Constitutional and ITFA Grounds
The Maryland Tax Court has invalidated Maryland's digital advertising tax on both constitutional and Internet Tax Freedom Act (ITFA) grounds.…
Bangladesh Businesses Suffer as VAT Refunds Remain Stuck at NBR
Businesses in Bangladesh are facing significant cash flow difficulties as VAT refunds remain stalled at the National Board of Revenue…
129 Days Late, But Not Too Late: Nagpur ITAT directed CIT (A) to decide the case on merits after providing an opportunity of hearing to the Assessee
The Nagpur Income Tax Appellate Tribunal (ITAT) ruled that a 129-day delay in filing an appeal before the Commissioner of…
Madras HC: GST Search Legality Can’t Be Contested After Provisional Release of Seized Goods
The Madras High Court ruled that taxpayers cannot challenge the legality of a GST search and seizure operation after accepting…
Income Tax Reassessment Notice Issued to a Dead Person: ITAT Nagpur Restores Case to CIT(A)
The Nagpur bench of India's Income Tax Appellate Tribunal (ITAT) addressed a case where an income tax reassessment notice was…
Townsend: Federal Tax Procedure 2026
John Townsend's Federal Tax Procedure 2026 is an updated practitioner and student reference covering U.S. federal tax procedural law, including…
Delhi HC: Advocates Acting as Insolvency Professionals Mandated to Obtain GST Registration
The Delhi High Court has ruled that advocates acting in the capacity of insolvency professionals are mandated to obtain GST…
ECJ VAT Case – C-512/26 (Commission v Spain) – Action – VAT rates reform: failure to transpose Directive (EU) 2022/542
The European Commission has filed an infringement action against Spain before the ECJ (Case C-512/26) for failure to transpose Directive…
ECJ VAT Case – C-504/26 (Commission v Spain) – Action – Small enterprises VAT scheme: failure to transpose Directive (EU) 2020/285
The European Commission has initiated infringement proceedings against Spain at the ECJ (Case C-504/26) for failing to transpose Directive (EU)…
New European Court VAT Case – T-520/26 (Frexport) – No details known yet
A new VAT case, T-520/26 (Frexport), has been filed before the European General Court. No substantive details regarding the subject…
New European Court VAT Case – T-519/26 (Liege Cargo Agency) – No details known yet
A new VAT case, T-519/26 (Liege Cargo Agency), has been filed before the European General Court. No substantive details regarding…
New European Court VAT Case – T-518/26 (Wlecka) – No details known yet
A new VAT case, T-518/26 (Wlecka), has been filed before the European General Court. No substantive details regarding the subject…
FBR slaps new daily fines on delayed customs clearance starting Oct 1
Pakistan's Federal Board of Revenue (FBR) has introduced new daily fines on delayed customs clearance, effective October 1. The measure…
FBR raises customs penalties to Rs1m for key violations
Pakistan's Federal Board of Revenue (FBR) has raised customs penalties to Rs1 million for key violations, marking a substantial increase…
CIT Upholds Trump’s Suspension of the De Minimis Tariff Exemption
The Court of International Trade (CIT) has upheld the Trump administration's suspension of the de minimis tariff exemption, a significant…
Corporate Holiday Homes and VAT: Clarifying the Case Law
This article provides an analysis of VAT case law concerning corporate holiday homes, examining how courts have treated the deductibility…
Taxation by assessment does not automatically eliminate the right to deduct input VAT
A tax ruling or commentary clarifying that where a taxpayer is assessed to tax by tax authorities, this does not…
Delhi HC Defers Decision on GST Penalty for Non-Taxable Persons Under Section 122(1) Pending SC Proceedings
The Delhi High Court has deferred its decision on whether GST penalties under Section 122(1) can be imposed on non-taxable…
Judicial Review of CRA Decisions: Challenging a CRA Refusal in Federal Court
This article explains how Canadian taxpayers can challenge Canada Revenue Agency (CRA) decisions through judicial review in Federal Court. It…
Maryland Court Strikes Down Digital Ad Tax
A Maryland court has struck down the state's first-in-the-nation digital advertising tax, which imposed levies of 2.5% to 10% on…
11th Circ. Mulls Tax Court's Cut To $33M Easement Deduction
The 11th Circuit Court of Appeals is reviewing a Tax Court decision that significantly reduced a $33 million conservation easement…
Chicago Auto Lease Tax Is Unconstitutional, Suit Says
A lawsuit challenges Chicago's auto lease tax as unconstitutional, alleging the city's levy on vehicle lease transactions discriminates against or…
NYC Can Keep Rolling Out the Pied-à-Terre Tax, at Least for Now, Judge Rules
A New York judge has ruled that New York City can continue implementing its pied-à-terre tax on non-primary residences owned…
What Triggers a CRA Audit? Here’s the List, Compiled by a 40-year Canadian Tax Lawyer
A Canadian tax lawyer with 40 years of experience outlines the key factors that trigger a Canada Revenue Agency (CRA)…
Input VAT denied where supplier and delivery evidence indicated fictitious transactions
A tax authority denied input VAT recovery where evidence suggested transactions were fictitious, with irregularities in supplier credentials and delivery…
Book: Abbott Labs and the IRS Independent Office of Appeals
A new book examines the high-profile tax dispute between Abbott Laboratories and the IRS Independent Office of Appeals, exploring how…
Tell HMRC if you've claimed too much Research and Development (R&D) tax relief
HMRC guidance on correcting overclaimed Research and Development tax relief, outlining the obligation for businesses to notify HMRC when they…
Section 153C Cannot Be Invoked After 1 April 2021 for an “Other Person” Merely Because the Search Was Conducted Earlier: ITAT Bangalore
The ITAT Bangalore ruled that Section 153C of the Income Tax Act cannot be invoked against an 'other person' merely…
Is Surcharge Automatically Payable When Income Is Taxed at the Maximum Marginal Rate (MMR)? ITAT Mumbai Says No
The ITAT Mumbai ruled that surcharge is not automatically payable simply because income is taxed at the Maximum Marginal Rate…
Split 11th Circ. Backs IRS $1M Value For Contested Easement
The Eleventh Circuit, in a split decision, upheld the IRS's $1 million valuation of a contested conservation easement, ruling against…
Texas Man Cops To Role In $43M Tax Shelter Scheme
A Texas man has pleaded guilty to participating in a $43 million fraudulent tax shelter scheme, facing potential criminal penalties…
5th Circ. Narrows Tax Break Ruling For Limited Partners
The Fifth Circuit has narrowed a prior ruling on self-employment tax breaks available to limited partners, tightening the circumstances under…
Trump Seeks Immediate Halt to Judge’s Penalties in IRS Case
The Trump administration is seeking an immediate halt to judicial penalties imposed in a case involving the IRS, escalating a…
Notice of Assessment Was Never Mailed? Federal Court of Appeal Clarifies the Taxpayer MUST FIRST PROVE NON-DELIVERY in Siam v. Canada , 2026 FCA 91
The Federal Court of Appeal in Siam v. Canada, 2026 FCA 91, clarifies the evidentiary burden when a taxpayer claims…
Missed CRA Email Notification After a Reassessment: Can You Still File a CRA Objection?
This article examines whether Canadian taxpayers who miss a CRA email notification following a reassessment can still file a valid…
Bloomberg: Highland Capital Says IRS Wrongly Taxed Great Recession Hedge
Highland Capital Management is contesting IRS tax treatment of a hedging strategy employed during the Great Recession, arguing the agency…
Kerala HC: ITC Benefit Cannot Be Denied Merely Due to Delay in Rectification
The Kerala High Court has ruled that Input Tax Credit (ITC) under GST cannot be denied solely on the grounds…
Boehringer permitted to continue pharmaceutical rebate VAT litigation
Boehringer Ingelheim has been granted permission to continue VAT litigation concerning pharmaceutical rebates paid to the NHS. The case centres…
Bolt seeks to continue UK TOMS dispute following Court of Appeal defeat
Ride-hailing platform Bolt is seeking permission to appeal to the UK Supreme Court following a Court of Appeal defeat in…
Chhattisgarh HC: PIL Cannot Be Used to Seek Supervision Over GST & IT Proceedings Against Private Parties
The Chhattisgarh High Court ruled that Public Interest Litigations (PILs) cannot be used as a mechanism to seek judicial supervision…
Is it a Business or a Hobby? What Triggers a CRA Tax Audit: Pursuit of Profits, Expenses, Declared Losses
This article examines how the Canada Revenue Agency (CRA) distinguishes between a business and a hobby for tax purposes, and…
NYC Pied-à-Terre Surcharge Latest: Court Pauses Rollout as Deadlines Loom
A New York City court has paused the rollout of the proposed pied-à-terre surcharge, a tax targeting non-primary residential properties…
Trump Tells 11th Circ. Sanctions In IRS Case Must Be Paused
Donald Trump is seeking to pause sanctions imposed in an IRS-related case before the 11th Circuit Court of Appeals. The…
Conn. Justices OK Tax Penalty For Failure To File Form
The Connecticut Supreme Court upheld a tax penalty imposed on a taxpayer for failure to file a required tax form.…
Rotex Europe Ltd (T‑84/26): CJEU Confirms Late VAT Registration does not Extinguish Deduction Rights
The CJEU in Rotex Europe Ltd (T-84/26) confirmed that a taxable person's right to deduct input VAT is not extinguished…
Karnataka HC Rules GST Can’t Be Levied on Building Plan Sanction Charges
The Karnataka High Court has ruled that GST cannot be levied on building plan sanction charges collected by local municipal…
DOJ Seeks to Vacate IEEPA Refund Injunctions
The U.S. Department of Justice is seeking to vacate court injunctions related to refunds under the International Emergency Economic Powers…
Final rule will eliminate BOI reporting for US entities
A final rule has been issued eliminating Beneficial Ownership Information (BOI) reporting requirements for US domestic entities under the Corporate…
Romania Allows Retrospective Application of Certain Certificate-Based VAT Exemptions
Romania has introduced a provision allowing taxpayers to retrospectively apply VAT exemptions that are contingent on holding specific certificates, where…
SC Holds Omission of GST Rule 96(10) Covers Pending IGST Refund Applications
The Supreme Court of India has ruled that the omission of GST Rule 96(10) applies to pending IGST refund applications,…
Business Means Responsibility: You Cannot Simply Blame Your Tax Adviser
This article addresses the legal principle that business owners cannot escape tax liability by attributing errors or non-compliance to their…
HMRC v Bolt UK: Court of Appeal Rejects TOMS VAT Treatment for Ride-Hailing Services
The UK Court of Appeal has ruled against Bolt in HMRC v Bolt UK, rejecting the company's attempt to apply…
Why the Voluntary Disclosures Program (VDP) is Better than a CRA Tax Audit
Canada's Voluntary Disclosures Program (VDP) offers taxpayers a structured way to correct inaccurate or incomplete tax filings before the CRA…
Delaware shortens protest timelines for trust funds, clarifies statute of limitations, standardizes information return due dates
Delaware has enacted legislative changes affecting trust fund taxation, including shortened protest timelines for trust fund disputes, clarification of the…
Domino's Franchisee, IRS Near Deal In Penalty Dispute
A Domino's franchisee and the IRS are approaching a settlement in a tax penalty dispute. The case involves penalty assessments…
Policy paper: Personal Tax: Offshore Anti-Avoidance external engagement
HMRC's policy paper on Personal Tax Offshore Anti-Avoidance external engagement outlines the UK government's approach to combating offshore tax avoidance…
FBR fails to recover Rs5.62b in taxes from 106 taxpayers
Pakistan's Federal Board of Revenue (FBR) has failed to recover Rs5.62 billion in outstanding taxes from 106 taxpayers, highlighting significant…
Delhi ITAT Directs CIT(A) to Decide Whether CAM Charges Attract 2% TDS U/S 194C or 10% U/S 194-I
The Delhi Income Tax Appellate Tribunal has directed the Commissioner of Income Tax (Appeals) to determine the correct TDS rate…
Beyond the price: key transfer pricing controversies in the Andean region
This article examines key transfer pricing controversies across the Andean region, covering countries such as Colombia, Peru, Ecuador, and Bolivia.…
Get the Friday Digest
Every Friday, a curated summary of the week's tax news delivered to your inbox. Choose what you want to hear about — no noise, no spam, unsubscribe anytime.
Tax heads you care about(select all that apply)
Regions you care about(select all that apply)
Your email is never shared or sold. You can unsubscribe at any time. Built in compliance with GDPR.