Tax

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  • Legal Headwinds: NL/EU - Quarterly Report - Q2 2015 Restricted access

    Newsletter

    Submitted: 20 April 2015

    The Q2 2015 edition of Legal Headwinds focuses on key regulatory developments relevant to financial institutions operating in the Netherlands for the period from 31 March 2015 to 31 June 2015.

  • Legal Headwinds: UK/EU - Quarterly Report - Q2 2015 Restricted access

    Newsletter

    Submitted: 17 April 2015

    The Q2 2015 edition of Legal Headwinds focuses on key legal and regulatory developments relevant to financial institutions operating in the UK for the period from 01 April to 30 June 2015.

  • South Africa Budget 2015 – Tax

    Article

    Submitted: 10 April 2015

    An overview of the main tax proposals contained in the South Africa Budget 2015 specifically relevant to the corporate sector.

  • Labour to “scrap” non-dom status

    Article

    Submitted: 08 April 2015

    It is reported that Labour leader, Ed Miliband, will announce plans that a future Labour government would “scrap” the tax benefits of non-domiciled status.

  • Defined benefit pension schemes: employer input VAT

    Article

    Submitted: 30 March 2015

    HMRC have released further guidance in relation to input VAT recovery in relation to pension schemes, dealing specifically with the recovery of input VAT by an employer in relation to a defined benefit scheme.

  • Using trading losses after a takeover

    Article

    Submitted: 30 March 2015

    Mark Watterson analyses the First-tier Tribunal decision in Leekes Ltd and suggests that while the case appears to offer opportunities for a profitable company to achieve tax savings through acquiring the trades of loss-making companies, potential buyers should exercise caution.

  • Next steps to counter tax evasion and avoidance

    Article

    Submitted: 24 March 2015

    The Government has released a document highlighting its track record in tackling tax evasion and tax avoidance and setting out its plans for even tougher measures to tackle evasion and avoidance in the future.

  • Cayman FATCA portal open for registration

    Article

    Last Reviewed: 25 March 2015 / Submitted: 23 March 2015

    The Cayman Islands has opened its online Automatic Exchange of Information Portal to enable “reporting” Cayman Islands financial institutions to register by the deadline of 30 April 2015 for US and UK FATCA purposes.

  • Diverted Profits Tax update

    Article

    Submitted: 20 March 2015

    HMRC has released details of limited changes to be made to the controversial diverted profits tax to be included in the Finance Bill 2015.

  • French Real Estate held by LuxCo and the changes in the French-Luxembourg double tax treaty

    Article

    Submitted: 19 March 2015

    Foreign investors should investigate tax efficient structuring of acquisitions, holdings and disposals of French real estate before 31 December 2015 in advance of changes to the France-Luxembourg double tax treaty.

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