Tax

Latest

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  • VAT groups and repayments: Supreme Court decision

    Article

    Submitted: 12 July 2018

    The UK VAT grouping rules should not be construed as making the VAT group a taxable person separate to the representative member and, as such, the right to claim repayment of VAT lies with the representative member of the group for the time being.

  • Changes to the taxation of UK real estate held by non-residents

    Webinar

    Event date: 17 July 2018

    This webinar will explore and review the significant changes to the UK taxation of capital gains realised by non-residents from direct and certain indirect disposals of UK property to have effect from April 2019.

  • Changes to the taxation of real estate held by non-residents

    Article

    Submitted: 09 July 2018

    The Government has published its response to the consultation on changes to the UK taxation of capital gains realised by non-residents from direct and certain indirect disposals of UK property alongside draft legislation covering some, but not all aspects of the changes.

  • Spanish real estate taxation update: good news for sellers of certain Spanish property-rich companies

    Article

    Submitted: 06 July 2018

    The Spanish National Court (Audiencia Nacional or AN) - the second highest court dealing with tax disputes in Spain - has recently issued a relevant decision for non-resident investors in Spanish property rich companies. The AN’s judgement may help foreign investors to achieve going forward a more tax efficient capital gains taxation on the exit via a share deal. It may also help EU resident sellers which paid capital gains tax in Spain from 2015 onwards to claim a refund based on discrimination under EU law.

  • Mandatory disclosure of EU cross-border tax planning arrangements

    Article

    Last Reviewed: 05 July 2018 / Submitted: 22 June 2017

    The EU Council has approved wide-ranging rules which will require member states to collect and automatically exchange information from intermediaries, such as banks and tax advisers, on cross-border tax planning arrangements.

  • BPP: VAT and printed materials connected with services

    Article

    Submitted: 04 July 2018

    Supplies of printed course materials were not excluded from zero-rating in circumstances where those materials were available from separate suppliers and were bought and used in significant numbers independently of the course concerned.

  • The future of the asset management industry

    Online Learning

    Submitted: 03 July 2018

    International law firm Simmons & Simmons is partnering with Bloomberg to conduct a major study into the outlook for the global asset management business, bringing their perspectives on issues to the analysis - and we seek your help in shaping that report. We hope you will also join with us to help create a detailed picture of the global asset management industry for the benefit of the entire community.

  • Implementation of the Anti-Tax Avoidance Directive in Luxembourg

    Article

    Submitted: 02 July 2018

    Luxembourg: Overview of the tax measures provided in draft law no. 7318 that would implement ATAD1 and other two tax measures aiming at reducing double non-taxation situations.

  • Loss streaming necessary on succession to trade

    Article

    Last Reviewed: 29 June 2018 / Submitted: 29 July 2016

    A taxpayer that acquired a loss making company and succeeded to its trade was only entitled to set the carried-forward trading losses from the acquired trade against the trading profits from that same trade.

  • Danish withholding tax on dividends to foreign funds contrary to EU law

    Article

    Submitted: 28 June 2018

    Withholding tax on dividends paid to a foreign fund was contrary to the free movement of capital, in circumstances where domestic distributing funds were exempted from withholding.

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