A range of international agreements and cross-border developments have increased tax authorities’ powers to exchange information and give mutual assistance to collect tax debts. Liesl Fichardt and Catherine Francis explain
HMRC’s administration of the QROPS regime has the effect of making cross-border transactions far less attractive and considerably riskier than keeping funds in the UK, reports Robert Waterson.
Chris Morgan reviews recent international tax developments
Lee Squires and Fiona Bantock review three notable cases: WHA, Middle Temple and X BV