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Recent trends in the contentious tax world, by Adam Craggs and Constantine Christofi (RPC).
How things have changed.
Hatice Ismail and Martin Shah (Simmons & Simmons) answer questions on the complex due diligence and reporting obligations on affected financial institutions, individuals and entities since the implementation of the Common Reporting Standard on 1 January this year.
Andrew Goldstone and Ruth Moore (Mishcon de Reya) review the latest developments in the private client arena, including: the proposed new SDLT rate; the downsizing inheritance tax residential nil rate band proposals; the common reporting standard; and reform of the wear and tear allowance.

The monthly review of tax issues affecting the City, by Mark Middleditch (Allen & Overy).

Card image Will Smith, Leonard Ng, Chris Brause, Stuart Pibworth
Will Smith, Leonard Ng, Chris Brause and Stuart Pibworth (Sidley Austin) review recent developments within the investment funds industry which faces numerous challenges in the form of UK and international tax initiatives, as well as ongoing regulatory change.

Andrew Goldstone and Sarah Albury (Mishcon de Reya) report on recent updates in the private client arena, including: the proposed new strict liability criminal offence; changes to the LDF; the common reporting standard in the UK; strengthening DOTAS and the VADR; and the Presumption of Death Act.

Chris Morgan (KPMG) summarises recent international tax news, including updates from India, China and Poland; the CJEU decision in the Nordea Bank Danmark A/S case in Denmark; and updates to the OECD Model Tax Convention

Jayne Newton takes a look at where we are now on the new ‘global FATCA’,

By Paul Radcliffe, director, EMEIA financial services, EY