The CJEU confirmed that an investment fund with a registered office in the US was entitled to claim an exemption from withholding tax on dividends granted by Poland only to domestic funds. This has implications for EU member states that grant exemptions only to domestic and European funds, writes Philip Baker QC
Helen Lethaby reviews recent developments affecting the City.
Commenting on the controversial measures to tackle mass marketed avoidance that are going through Parliament, Jason Collins writes that affected taxpayers need to consider their options, including any grounds for challenge.
Jonathan Fletcher Rogers considers to what extent the Ramsay principle can be applied to tax avoidance schemes involving employee bonuses.
Peter Stevens summarises the government’s proposals for charging tax on capital gains made by non-residents from disposals of UK residential property
Carolyn Steppler and Jane Scott consider whether it may be easier for some individuals to become non-UK resident under the SRT, now the concept of a ‘clean break’ has been removed
The taxpayer cuts through a ‘procedural thicket’ to achieve victory in this retirement benefit scheme case, writes Adam Craggs
Lee Squires and Fiona Bantock examine three recent case decisions on VAT that matter, as well as new rules on the VAT treatment of refunds made by manufacturers
The budget deficit is coming down, but more slowly than hoped. The weakness of corporation tax receipts is a prime cause, as David Smith reports
When does interest arise in the UK or from a UK source? Maryanna Sharrock considers Perrin v HMRC.