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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: Claiming pre-registration input tax Practice tip: 19 December 2024 New Queries: 19 December 2024 Readers’ forum: Should I advise my client to declare income? Readers’ forum: Pension scheme set up as discretionary trust?

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NEWS

Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged Business expenditure on R&D rises in 2023 HMRC targets landlords who may have undeclared rents Lump sums cannot be returned to pension scheme

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Deadline dates for January 2025

CASES

No extenuating circumstances to extend deadline Delay in issuing penalties was no excuse for late return Sales of occupation income avoidance rules apply Whole of settlement was not subject to tax Payments were taxable as earnings

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