Tony Beare (Slaughter and May) examines the recent eagerly anticipated First-tier Tribunal decision of Next Brand Ltd v HMRC on dividend boosters.
Online retailer Amazon has confirmed that, from 1 May, it is now recording retail sales made to customers in the UK through the UK branch. Previously such sales were recorded in Luxembourg.
HMRC has been quick to publicise its success in a tax case involving Next Brand Ltd, which is part of the Next group, over its use of a tax avoidance structure known as a rate-booster.
New regulations (The Bank Levy (Double Taxation Arrangements) (Netherlands) Regulations, SI 2015/344) will come into force on 17 March 2015 to provide for double taxation relief in respect of the Netherlands bank tax paid by groups or entities for which the Netherlands is the home state, against
HMRC has announced that a first-time comprehensive double taxation convention between the UK and Algeria was signed in Algiers on 18 February 2015 by Philip Hammond MP, secretary of state for foreign and Commonwealth affairs, and Ramtane Lamamra, minister of foreign affairs of Algeria.
Allan Cinnamon provides an update on tax treaty developments
In the first of a new series, Allan Cinnamon provides a global review of tax treaty developments, including the UK’s DPT.
Hey, a new tax. As a tax adviser, that sounds like pretty good news. (Shame it is so bad for the country, but that's politics for you).
Chris Morgan (KPMG) provides an update on recent international developments, including: the CJEU’s release of the AG opinion on the UK rules on cross-border group relief following Marks & Spencer; EU finance ministers’ agreement on an extended information exchange mechanism; Ireland’s 2015 Budget announcement on the ‘double Irish’ tax structure; corporation tax reform III in Switzerland; and the Centrica case in India.
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