What’s ahead this month, with views from experts on forthcoming developments: David Harkness considers the FATCA delay; Robert Fidgen examines beneficial ownership issues; Dan Pipe takes a look at the three consultations relevant to employment tax; David Whiscombe notes that the consultation on NIC for self-employed entertainers closes this month; and Daniel Lyons summarises the key points around the VAT treatment of manufacturer-funded refunds
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There is a little more time to prepare for FATCA writes David Harkness
Readers will be familiar with the wide-ranging nature of the new US Foreign Account Tax Compliance Act (FATCA) under which financial institutions worldwide could be required to withhold US tax on payments they make to other entities – even where the entities and transactions have no nexus with the United States....
