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UK tax bulletin - August 2013

  • Squire Patton Boggs
  • -
  • India
  • -
  • August 31 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. There is one

Switzerland: an historic deal with HMRC

  • Squire Sanders Hammonds
  • -
  • Switzerland, United Kingdom
  • -
  • September 9 2011

The UK and Switzerland have entered in to an agreement which will come into force in 2013 whereby the whole of any funds held by UK taxpayers in Swiss acccounts will be subject to a charge of between 19 and 34 depending on how long the account has been open

House and Senate Stimulus Legislation public finance provisions

  • Squire Patton Boggs
  • -
  • USA
  • -
  • January 30 2009

The US House of Representatives, on January 28, 2009, passed the "American Recovery and Reinvestment Act of 2009" commonly referred to as the "Stimulus Legislation."

Does the sale of non-performing loans (NPLs) trigger VAT?

  • Squire Patton Boggs
  • -
  • Germany
  • -
  • April 9 2010

This question is being discussed (again) in Germany following a recent decision by the German Federal Fiscal Court (BFH) inquiring with the European Court of Justice (ECJ) about certain aspects of the interpretation of the European Directive 77388EWG on the harmonization of laws of the Member States relating to turnover taxes (the VAT directive

Appeals out of time

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • January 5 2011

The case of Legg v HMRC TC 813 indicates that it is generally not in your interests to ignore communications from HMRC

IRS to survey thousands of nonprofits with outstanding tax exempt bonds

  • Squire Patton Boggs
  • -
  • USA
  • -
  • July 27 2007

On May 11, 2007, Clifford Gannett, director of the Tax Exempt Bonds division of the Internal Revenue Service (IRS), announced plans to survey thousands of nonprofits with outstanding tax exempt bonds

Bank payroll tax: further details are announced

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • December 31 2009

The announcement in the Pre-Budget Report regarding the bank payroll tax continues to cause disquiet not least because of the uncertainty which it creates

Capital gains tax: HMRC relax their practice on computing currency gains

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • December 31 2009

HMRC have published a welcome practice statement relating to the capital gains tax treatment of foreign currency bank accounts

New disclosure opportunity: the deadline is extended to 4 January

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • November 30 2009

It will be remembered that 30 November was the deadline for registration under the New Disclosure Opportunity for those wishing to come clean about offshore income which has been concealed from HMRC, and take advantage of the 10 penalty (or 20 if you ignored the previous amnesty

Bitcoin continues to make headline news

  • Squire Patton Boggs
  • -
  • Global
  • -
  • February 5 2014

Bitcoin continues to appear in headlines across global news sources, as various governments and other players decide whether to deal in bitcoin and