Jason Collins, partner at Pinsent Masons, looks at the key issues arising from the revision of the European Union Savings Directive (EUSD) and examines the relationship between the various global tax information sharing regimes.
The recent decision in Littlewoods Retail confronts the problem of when compound interest is payable on overpaid VAT, while recognising the exceptional nature of that case, writes Michael Conlon QC
Martin Zetter reviews relevant Danish and Dutch cases, plus interesting guidance issued by the US IRS
The monthly round-up by Chris Morgan, with news from the OECD’s BEPS project, two CJEU cases and the latest from France, India and Chile
Andrew Goldstone and Victoria Turner review recent developments in the private client sphere
Following the decision in Wilkinson, Tony Beare argues for a re-examination of the current rules regarding the surrender of consortium relief in certain circumstances.
Paul Davison considers HMRC v The Executors of Lord Howard of Henderskelfe (deceased) on why a gain made on the disposal of an iconic painting should be exempt from CGT
Martin Zetter and Ashley Greenbank review the OECD’s recent discussion draft on this issue
Kevin Hall provides a ‘back to basics’ guide to the flat rate scheme, the cash accounting scheme and the annual accounting scheme
Mark Eaton and Alastair Munro suggest that the wording of the draft legislation is too wide and may limit claims to double tax relief in circumstances where that does not appear to be intended