12/28/2021
Comparing the latest HMRC figures (for 2018/19) to the number of deaths recorded in each region that year suggests Inheritance Tax is due on about one in every 30 deaths (3.5%) in the UK.
12/23/2021
It introduces an automatic presumption that the required 10% stake in the investment holding settlement is attained in order to tax its income and gains on a look-through basis.
12/23/2021
This article summarises the most important tax proposals relevant to corporate taxpayers and property investors.
12/22/2021
Countries are not obliged to introduce pillar two into their own domestic laws.
12/21/2021
The Bermuda market has credibility globally, brilliant talent in terms of its ability to execute for insurance and reinsurance, great distribution opportunities and still has capital and tax advantages, whatever happens.
12/20/2021
The rules were eventually voted through by a majority of EU finance ministers in June.
12/17/2021
More specifically, the current provisions of article 71A of the ITC were under review by the FHTP
12/16/2021
The review relates to transactions that were carried out before a change in Germany’s tax legislation came into force in 2016.
12/15/2021
Property can be tricky when it comes to estate planning
12/14/2021
HMRC recommits in the document to publish the long-awaited guidance on its view of dilapidations, overages, call options and rights of light.
12/14/2021
Real returns are in negative territory due to inflation and low interest rates.
12/14/2021
In addition, some reduced rates are allowed which can have potentially detrimental effect on the environment.
12/14/2021
An investigation found that the TCA had been unlawfully processing the nationality data of people who applied for childcare benefits for years.
12/10/2021
The figures include £8.1bn in tax believed to have been avoided through transfer pricing - the way multinationals allocate their costs and income between different countries.
12/10/2021
Employment positions will not be considered reduced if a reduction in the number of employees during the relevant period is due to an employee’s voluntary departure
12/10/2021
The amendments may have significant implications for Belgian and Dutch companies that are receiving income from or carrying out activities in the other country.
12/09/2021
EU Code of Conduct Group reports to ECOFIN
12/08/2021
Protocol of 14 July 2020 amending the agreement of 10 July 2015 between Switzerland and tthe Principality of Liechtenstein for the avoidance of double taxation with respect to taxes on income and capital: entry into force on 1 December 2021.
12/07/2021
French Tax Bulletin: Article 123 bis is given a new set of teeth to bite into offshore trusts’ profits
12/06/2021
All Luxembourg based AIFs managed by an AIFM not authorised or registered by the CSSF, should apply the requirements imposed by the AIFM’s competent authority.