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Trustee fiduciary duties: decision in Futter and Pitt

Squire Sanders
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United Kingdom
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May 10 2013

The Supreme Court decision in Futter v HMRC Pitt v HMRC was published yesterday (9 May 2013). I have been following the case closely to see what

IRS issues final report of its colleges and universities compliance project

Squire Sanders
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USA
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May 2 2013

On April 25, the Internal Revenue Service (IRS) issued a final report (Report) on its "Tax-Exempt Colleges and Universities Compliance Project." The

Corporate income tax for trans-regional companies in china subject to new rules

Squire Sanders
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China
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April 30 2013

Bulletin No.57 provides information on how CIT liabilities are allocated among corporate headquarters and branches in different

Current rates: latest rates of inflation and interest

Squire Sanders
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United Kingdom
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April 29 2013

Interest on all unpaid tax is charged at the same rate. The formula is Bank base rate plus 2.5 which gives a present rate of 3

Concession A19 : equitable liability

Squire Sanders
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United Kingdom
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April 29 2013

HMRC have been reviewing this concession and put forward a number of suggested amendments which have given rise to a good deal of public comment

Transfer of a going concern

Squire Sanders
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United Kingdom
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April 29 2013

The recent case of Royal College of Pediatricians v HMRC TC 2617 is interesting as it provides some welcome judicial guidance regarding the meaning

Repairs and renewals

Squire Sanders
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United Kingdom
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April 29 2013

HMRC have also published detailed guidance note on the vexed question of repairs, renewals and improvements and their treatment for tax purposes:

Islands Disclosure Facilities

Squire Sanders
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Guernsey, Isle of Man, Jersey, United Kingdom
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April 29 2013

We have now become familiar with the Liechtenstein Disclosure Facility and, in traditional fashion, 3 more have come along at once - Jersey, Guernsey

Overview on German VAT

Squire Sanders
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Germany
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April 29 2013

In contrast to personal taxes, German Value Added Tax (VAT) is a tax on transactions. VAT is a sales tax which is levied at all levels

GAAR

Squire Sanders
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United Kingdom
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April 29 2013

The General Anti Abuse Rule is coming into force this year, effective from Royal Assent. This may sound barely relevant to the ordinary taxpayer but

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Search results

Trustee fiduciary duties: decision in Futter and Pitt

IRS issues final report of its colleges and universities compliance project

Corporate income tax for trans-regional companies in china subject to new rules

Current rates: latest rates of inflation and interest

Concession A19 : equitable liability

Transfer of a going concern

Repairs and renewals

Islands Disclosure Facilities

Overview on German VAT

GAAR

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