Chris Morgan reviews recent developments in the international tax sphere, including: the two changes to the CFC exemption contained in FB 2014; a summary of the CJEU’s rejection of the UK’s FTT challenge; proposed amendments to the EU’s Parent-Subsidiary Directive; and updates from India and Germany
What does it mean to ‘subscribe’ for shares? Perminder Gainda and Camilla Grundy discuss McLocklin v HMRC
With the EU audit reforms set to come in over the next year or two, these will have a significant impact on the market for tax compliance and advisory services, especially in the financial sector, writes Peter Carville
Tom Scott considers the topical issue of whether or not the UK can now be considered a tax haven, and the global tax legislative changes we can expect to see
For borrowers and lenders subject to FATCA withholding, maintaining FATCA grandfathering on a debt instrument may be critical to avoiding FATCA withholding tax, writes Reed Carey
Vinny McCullagh assesses the impact of HMRC’s victory at the Court of Appeal in HMRC v BT
Vimal Tilakapala and Anne Powell examine the recent decision in UK v Council of the European Union, in which the CJEU decided that the UK’s legal claim in relation to the EU financial transaction tax was admissible, but premature.
Andrew Goldstone and Victoria Howarth provide an update on recent developments affecting the taxation of private clients.
Jolyon Maugham considers the latest HMRC consultation paper on the direct recovery of tax debts
The Upper Tribunal has upheld the FTT’s decision in Greene King. Vimal Tilakapala and David Stainer analyse the impact of the decision.