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Results: 11-20 of 8,379

Notes to VAT1 on voluntary registration misleading
  • RPC
  • United Kingdom
  • April 28 2016

In Lepton Service Station Ltd v HMRC 2016 UKFTT 144 (TC), the taxpayer appealed against HMRC's refusal to allow pre-registration input tax. The


Tribunal finds that deferred shares are ordinary shares for the purposes of entrepreneurs' relief
  • RPC
  • United Kingdom
  • April 28 2016

In Alan Castledine v HMRC 2016 UKFTT 145, the First-tier Tribunal (FTT) dismissed Mr Castledine's appeal and found that deferred shares qualified


Minister Finansów - insurance claim settlement services are not VAT exempt
  • RPC
  • European Union, Poland, United Kingdom
  • April 28 2016

In Minister Finansów v Aspiro SA, formerly BRE Ubezpieczenia sp. Z.o.o. (C-4015), the European Court of Justice (CJEU) considered the VAT liability


New regulation springs eternal UK Pensions Agenda - May 2016
  • Eversheds LLP
  • European Union, United Kingdom
  • April 28 2016

Persons with significant control regime - most companies (including corporate trustees) must now create and maintain a register of individuals or


Fighting firewalls
  • Carey Olsen
  • Cayman Islands, Jersey, United Kingdom
  • April 27 2016

An examination of two judgments on a conflict between the firewall provisions of Jersey and Cayman trust laws.The Grand Court of the


Is there still any point in owning a home through a company?
  • Burges Salmon LLP
  • United Kingdom
  • April 27 2016

What are the recent and upcoming changes to the UK tax regime relating to the ownership of UK residential property through corporate structures? The


Tax changes 2016 - A funds update
  • CMS Cameron McKenna
  • United Kingdom
  • April 27 2016

There are a number of 2016 tax changes that will be of interest for funds and managers:


The Panama Effect: UK Government accelerates proposals to criminalise failure to prevent tax evasion
  • Latham & Watkins LLP
  • United Kingdom
  • April 27 2016

In a move widely seen as a response to the so-called “Panama Papers” revelations, the UK Government has enhanced and accelerated its proposals to


Insurance claims settlement services not VAT exempt
  • RPC
  • European Union, United Kingdom
  • April 27 2016

The European Court of Justice (ECJ) has held in a recent case that claim settlement services provided on behalf of an insurance company by a Polish


Update Your Subscription Documents - FATCA and CRS
  • Pillsbury Winthrop Shaw Pittman LLP
  • Cayman Islands, OECD, United Kingdom, USA
  • April 27 2016

The Cayman Islands Tax Information Authority advised yesterday that it will allow Cayman Islands Financial Institutions to rely on CRS due diligence