Issue: Vol 147, Issue 3822

MICHAEL A CASHMAN discusses the new United States withholding tax rules.

Claims for repayment of tax will normally be made by the taxpayer or by another person on behalf of certain taxpayers, such as an unmarried minor (someone under the age of 16 in Scotland or under 18...

Paragraphs 16 and 23 of Schedule 13 to the Finance Act 1999 create events requiring documents to be stamped £5 in circumstances in which 'reverse' consideration is given. Practitioners will be...