James Bullock looks at the activist group's failed attempt to challenge HMRC
Tahir Ebrahim answers a reader's query
OECD Model Tax Convention: Consultation on issues relating to ‘permanent establishment’, ‘beneficial ownership’ and emissions permits
Woman with apartment in Spain: whether UK resident
Monaco report estimated ‘lost revenue’ at £1bn based on comparison with US system
The CIOT has published a note of ‘initial points’ raised on behalf of its members in meetings with HMRC and HM Treasury to discuss the June 2012 response document.
Examining US tax policy with views from advisers on recent US developments, including the view from Washington; increasing burdens on the US tax adviser; and reflections on how US tax policy is made.
Steve Wade describes the latest proposals.
The CIOT has welcomed draft legislation introducing a statutory definition of residence for tax purposes. Budget 2012 announced that ‘ordinary residence’ would be abolished from 6 April 2013 but overseas workday relief would be retained and put it on a statutory footing.
Chris Morgan provides your update on developments in international tax, including recent examples of overseas tax authorities clamping down on tax avoidance.