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Staying behind but planning ahead: tax efficient planning when non-doms leave the UK but their children remain

The recent tax changes have made trust planning less attractive for settlors who chose to stay in the UK longer term

New pension fund VAT recovery rules require attention from trustees and employers

That’s without the complication of worrying about VAT grouping or setting the trustees up as a service provider to the employer.

Luxembourg carried interest and special tax reform ‘good news’ for businesses

The new regime is designed to attract top-tier fund managers by offering a clear and competitive tax structure, aiming to reinforce Luxembourg’s appeal as a base for private equity and venture capital operations.

Norton Rose Fulbright gains tax insurance underwriting partner in Washington, DC

Arrival of Jeff Korenblatt signals firm’s doubling down on high-growth tax insurance and renewable energy tax markets

Warning to UK snack manufacturers as tribunal confirms VAT treatment of mini poppadoms

Under the Act, certain products, such as potato crisps and similar snacks, are excluded from the 0% VAT rate typically applied to food.

UK tax tribunal issues beefed up practice direction on ADR

The practice direction states that the FTT’s rules empower it to direct parties to engage in ADR in appropriate cases, subject to considering the views of the parties.

Changes to foreign resident tax withholding impact buyers and sellers of Australian real estate

Buyers or lessees must withhold FRCGW at settlement of a transaction unless the seller or landlord provides an ATO clearance certificate

Why the Cayman Islands continues to be a popular jurisdiction for offshore funds

The dominance of the Cayman Islands in the offshore funds market is due to a combination of its tax neutrality

New single UK tax on share transfers to be introduced

It is currently proposed that the new tax will be introduced in 2027.

UK Spring Statement 2025: tax anti-avoidance rules with criminal sanction target staffing supply chain

Users and suppliers of contingent workers can expect a more hostile HMRC in addition to proposed 'umbrella' legislation

Ogier Global partners with leading tech platform Yardi to further enhance real estate services

The adoption of Yardi’s investment accounting will further enable Ogier Global to simplify complex financial processes and improve reporting accuracy.

FOIA Appeals Fail So Often, Taxpayers See a Broken System Tax Notes

FOIA requests first go the IRS' disclosure office, then to the Independent Office of Appeals (Appeals).

The Domestic Minimum Top-Up Tax Act

Pillar Two seeks to establish a global minimum tax of 15% for multinational enterprise (“MNE”) groups with revenues of 750 million euros or more (“in-scope MNE Group”).

VAT assessment ‘conspicuously unfair’ and set aside on the basis of taxpayer’s legitimate expectation

Modernisation of the SPF tax regime: what you need to know

The SPF benefits from an advantageous tax regime as it is exempt from corporate taxation and solely subject to a 0.25 per cent subscription tax capped at 125,000 Euros per year.

UK tax tribunal confirms limits of third-party access to documents in appeals

It applied to the FTT for access to a range of documents from a tax appeal involving rival mobile ride hailing provider Bolt.

Insurance intermediaries working with offshore insurers may reclaim UK VAT

The case revolved around complex VAT recovery rules and the interpretation of European Union directives.

Luxembourg Replaces Tax Treaty Benefits and UCI Residency Certificates Circular

Requests for tax residency certificates for RAIFs are to be requested either by the RAIF itself or its depositary.

Baker Tilly Expands Mid-Atlantic Presence with Acquisition of Hayflich CPAs

This acquisition strengthens Baker Tilly’s presence in the Mid-Atlantic region and enhances its ability to deliver tailored solutions to businesses and individuals.

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