Vicky Clarke answers a query on whether a UK insurance company needs to complete a W-8BEN-E form
While EY’s ‘2014 attractiveness survey’ puts the UK firmly at the top for attracting foreign direct investment, Chris Sanger argues it’s not quite ‘job done’
Coming on the heels of Perrin, the decision in Ardmore deals with the meaning of UK source interest. Frixos Hatjantonas reviews
Priya Dutta answers a query on the tax residency of employees seconded to overseas offices and undertaking training in the UK
Tom Scott considers the topical issue of whether or not the UK can now be considered a tax haven, and the global tax legislative changes we can expect to see
Jackie Wheaton answers a query on whether interest has a UK source, reviewing the key issues following Perrin v HMRC
Vimal Tilakapala and Anne Powell examine the recent decision in UK v Council of the European Union, in which the CJEU decided that the UK’s legal claim in relation to the EU financial transaction tax was admissible, but premature.
Carolyn Steppler and Jane Scott consider whether it may be easier for some individuals to become non-UK resident under the SRT, now the concept of a ‘clean break’ has been removed
When does interest arise in the UK or from a UK source? Maryanna Sharrock considers Perrin v HMRC.
No safe havens sets out an increasingly tough approach from HMRC on tackling avoidance on offshore income. Tina Riches asks whether it is now time for a proper debate on HMRC’s powers.