American tax implications of the 25% tax-free lump sum element of a UK pension
HMRC greatly underestimated the impact of European Union tax rules for digital services, according to a study by Enterprise Nation, a membership group for start-up businesses.
Go Fair Zeitarbeit OHG v Finanzamt Hamburg-Altona (C-594/13), CJEU
The new penalties regime for offshore evasion
Two changes to the Foreign Account Tax Compliance Act (FATCA) reporting criteria have been unveiled ahead of the 31 May return deadline.
The first update means UK financial institutions are no longer required to file nil returns – although such a document will still be necessary to make an election where the institution is in a nil position through applying the de minimis $50,000 or $250,000 threshold on pre-existing accounts.
The planned devolution of tax powers to Scotland could result in a broad swathe of unintended complexities, including forcing many more taxpayers into self assessment, according to the Chartered Institute of Taxation (CIOT).
Revised visa rules have implications for non-doms’ tax liabilities
The new regime for non-resident capital gains tax
Capital gains tax implications of a property sale in South America
Last-minute planning tips
Minimising the UK tax liabilities on investments held abroad
What are the potential liabilities on gifts made to an Irish resident?