The European Commission has referred the UK to the CJEU for abolishing repayment of taxes paid in mistake of law without proper transitional rules.
The regulations to implement FATCA have finally been published in proposed form, but it is a two-page joint statement by the governments of key EU jurisdictions which brings FATCA implementation closer to reality.
The Commission’s proposed CCCTB Directive/the Franco-German CCTB: what does it all mean post the UK’s veto?
While the proposed SEIS is welcome, it is the revised EIS that will attract serious investors.
The RBS case and insurance intermediation for VAT purposes.
The government’s update on plans for the new Controlled Foreign Company (CFC) rules demonstrates that it has listened to feedback on the draft legislation and will aim to accommodate some of the more widely suggested changes.
The UK’s proposed Patent Box legislation puts it on course to join a number of European territories that are favourably taxing certain intellectual property (IP) income.