05/27/2021
The charge is a rise from the stamp duty normally charged on residential property in Ireland, which is 1% of a property value up to €1 million, and 2% on the balance of any higher value.
05/24/2021
The first report from the OTS contained quite radical proposals to change the CGT regime and align the rates to income tax, which was a policy direction rather than simplification, and the proposals could have actually led to more complexity.
05/21/2021
The Tax Administration also clarified the following regarding the interrelationship between the participation exemption provisions
05/21/2021
There now tends to be greater weighting to commercial real estate, with many residential properties moved to personal ownership.
05/20/2021
Such indicators are not in themselves conclusive proof that a country is being used for tax avoidance purposes, but they can contribute to a body of evidence that indicates that [aggressive tax planning] is occurring in a specific country.
05/19/2021
The pending Common Consolidated Corporate Tax Base (CCCTB) proposal will be withdrawn in light of this new initiative.
05/14/2021
The consultation represents an opportunity for clients to make representations to HMRC to simplify this area and it is perhaps an opportunity for the UK government to use the post-Brexit VAT landscape to make more use of the zero-rate to assist the govern
05/13/2021
The HMRC figures, highlighted in the table below, illustrate a striking pattern in terms of year-on-year claim numbers.
05/13/2021
Inheritance Taxation in OECD Countries provides a comparative assessment of inheritance, estate and gift taxes across the 37-member OECD, and explores the potential role these taxes could play in raising revenues, addressing inequalities and improving the
05/10/2021
Ogletree Deakins and KPMG Law in Germany are forming a global alliance.
05/10/2021
A recent High Court judgment considered the question of costs awards in these cases stated.
05/09/2021
Money experts say sorting out your estate is a simple way to provide greater security to dependants
05/09/2021
The report sent to the European Commission lists the tax increases that it plans to put into force in the first quarter of 2023, which will bring Spain’s tax levels more in line with neighbouring countries.
05/07/2021
UK authority claims TV presenter and former England footballer owes income tax and national insurance
05/05/2021
Governments since then have (too-) occasionally paid lip-service to that Protocol, whilst often ignoring it in practice—most recently in last year’s retrospective anti-forestalling measures for the restriction of Entrepreneurs Relief, for exam
05/04/2021
BREXIT could see expats in Italy hit with extra tax duties as Britons in Spain already rush home.
05/04/2021
All assets, including Bitcoin, have always had to be declared to HMRC if required
05/04/2021
Our combined offering to US and UK private clients allows us to offer new services whilst maintaining and enhancing the exceptional service our clients have come to expect.
05/03/2021
The so called “new taxing right” would be an overlay to existing nexus and profit allocation rules.
04/30/2021
The British overseas territories which already feature at the top of the global tax haven rankings risk becoming even greater facilitators of tax avoidance now that they are no longer constrained by the EU’s Code of Conduct on Business Taxation.