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Emmanuelle Deglaire

Emmanuelle Deglaire Ph.D is associate professor of law at EDHEC Business School and a specialist in tax matters and business structures, She has more than 15 years’ experience teaching legal and tax issues and focuses her research on big data and artificial intelligence within Legal Edhec Researcher Center. Emmanuelle can be contacted at: emmanuelle.deglaire@edhec.edu.

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Taxation of data

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Readers’ forum: Impact of voluntary restitution on taxpayers Practice tip: January struggles Readers’ forum: Should we add student loan repayments in disclosure? Readers’ forum: Claiming capital allowances on equipment upgrade Readers’ forum: Is there VAT on furniture insurance?

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NEWS

High level of claim refusal may deter claimants Employers seeking ways to mitigate NI increase Registration: teething problems for private schools Non-doms not deterred by 2017 deemed domicile reforms In brief: 21 November 2024

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Deadline dates for December 2024

CASES

Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights Failure to seek time-to-pay arrangement Overturned warrant does not guarantee return of documents

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Readers’ forum: Impact of voluntary restitution on taxpayers This week's opinion: 21 November 2024 Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights

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