11/17/2022
The UK has signed up to two new multi-lateral competent authority agreements (MCAA) for the automatic exchange of information about two different categories of international activity.
11/02/2022
They concluded that NHS Lothian did not have sufficient evidence to support its ‘Fleming’ claim for under-recovered input tax.
11/01/2022
The new regime does not apply to foreign-sourced dividends and disposal gains if the receiving MNE entity satisfies the ‘economic substance requirement’.
10/20/2022
But delivering a statement in the House of Commons, Hunt told MPs that he would “reverse almost all the tax measures” announced in the growth plan that had not yet been legislated for in parliament.
10/20/2022
Recent international (ie at OECD level), regional (ie at the level of the European Union) and unilateral initiatives have been launched and implemented
10/17/2022
The reversal of that proposal was so short lived that most businesses will not have had chance to adjust their investment plans in any event.
10/17/2022
The list showcases the top providers of a wide range of services to UHNWs
10/12/2022
Altogether, ITR granted Dentons 52 individual rankings, including five in the Women in Tax category, recognizing the Firm’s leading women lawyers.
10/05/2022
“Congratulations and thanks are due to all of our team whose hard work and commitment have been reflected in our ranking again this year.”
10/04/2022
This blog post highlights the potential application of the excise tax to SPACs.
09/29/2022
Set against this backdrop, Ireland's Budget 2023 was presented as a "Cost of Living Budget" to support individuals, families and businesses to deal with rising prices.
09/23/2022
The tribunal must generally accept an in-time application by the taxpayer for opting out unless, exceptionally, it considers it it in the interests of justice to refuse the application.
09/19/2022
In the Sippchoice decision, the Upper Tribunal decided that a transfer of non-cash assets made in satisfaction of pre-existing money debts were not ‘contributions paid’ into a pension.
09/08/2022
In this Legal Update, we’ll explore what went wrong so that taxpayers who might try to navigate this rail line in the future can keep their train on the tracks.
09/07/2022
If the business follows the CEST determination, there would then be no requirement to notify.
09/05/2022
The firm is also listed as a top firm in the practices of general corporate tax and tax controversy in New York and Texas.
08/26/2022
To mitigate the risks of double taxation for businesses, it has entered into comprehensive double tax treaties with over 80 jurisdictions.
08/22/2022
The plastic packaging tax is payable by UK businesses that manufacture or import 10 tonnes or more of plastic packaging – which does not include at least 30% recycled plastic – over a 12-month period.
08/16/2022
In this case, Euromoney negotiated terms with a third-party buyer to buy its shares in two joint venture companies.
08/08/2022
The Guidelines set out the TIA’s principles and processes for taking enforcement action through administrative penalties for non-compliance under the CRS and the ES regimes.