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Jonathan Schwarz

Jonathan Schwarz is an English, Irish and Canadian barrister and a South African advocate at Temple Tax Chambers. His practice focuses on international tax disputes as counsel and as an expert and advice on solving cross-border tax problems. He is a visiting professor and programme director of the LLM (International Tax Law) at King’s College London.

ARTICLES

Jonathan Schwarz discusses the opinion of Advocate General in European Commission v Apple and Ireland.

This year's Hardman Memorial Lecture, given by JONATHAN SCHWARZ, considered rights and powers

JONATHAN SCHWARZ, barrister, examines the compatibility of the offshore fund rules with European Community law.

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Readers’ forum: Impact of voluntary restitution on taxpayers Practice tip: January struggles Readers’ forum: Should we add student loan repayments in disclosure? Readers’ forum: Claiming capital allowances on equipment upgrade Readers’ forum: Is there VAT on furniture insurance?

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NEWS

High level of claim refusal may deter claimants Employers seeking ways to mitigate NI increase Registration: teething problems for private schools Non-doms not deterred by 2017 deemed domicile reforms In brief: 21 November 2024

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Deadline dates for December 2024

CASES

Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights Failure to seek time-to-pay arrangement Overturned warrant does not guarantee return of documents

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Readers’ forum: Impact of voluntary restitution on taxpayers This week's opinion: 21 November 2024 Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights

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