The Advocate General’s recent opinion in Re A Oy, if followed by the CJEU, could be of great value to the UK private aviation industry.
HMRC has responded quickly to the Lebara phone cards judgment. The proposed change will potentially affect all single-purpose face-value vouchers.
Tax and austerity are seemingly currently joined at the hip. All too often the media is divisive and, in some cases, plain ignorant in its reporting of tax issues.
International organisations are playing an increasing role in shaping UK tax policy.
Practitioners' perspectives from Jim Burberry, David Southern, Graham Elliott, Alan Sinyor, Lorraine Parkin, Paul Cochrane, Lee Squires, Conor Brindley and Alex Millar.
The Advocate General’s opinion in Deutsche Bank Case may create some nervousness for those Member States in which portfolio management services were hitherto exempt for VAT purposes.
The Court of Appeal grants MJP Media permission to appeal.
Recent revelations that 2,000 plus civil servants have been engaged via personal service companies has created a major debate over these types of arrangements in government and the private sector.
A number of changes have been announced to the terms of the agreement between the UK and Switzerland on cooperation on tax matters, which are expected to come into force on 1 January 2013. I believe the changes will prompt more individuals affected to make a separate disclosure to HMRC.
Quis custodiet ipsos custodes?