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Offshore indirect transfers
The Organisation for Economic Co-operation and Development platform for collaboration on tax has released a toolkit on the taxation of offshore indirect transfers providing guidance on the design and implementation issues when one country seeks to tax gains on the sale of interests in an entity owning assets located in that country by an entity which is a tax resident in another country.
Registering a trust
HMRC has updated its guidance for agents to add further detail on what an agent or tax adviser needs to do to tell HMRC about changes to trust registration details.
DAC 6 reporting
EU member states have agreed to an optional six-month delay to the DAC 6 reporting deadlines in recognition of the disruptive effects of the coronavirus.
VAT on medical supplies
HMRC has updated its guidance on relief from import duty and VAT on imports of medical...
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