The European Commission has formally requested the UK to amend its legislation providing for ‘exit taxes’ on companies.
Tom Richards considers whether recent changes in UK personal tax law made the UK a significantly less attractive location for senior executives relocating from overseas.
Jonathan Peacock QC considers the policy behind the taxation of foreign-based sportspeople, and asks whether the ‘special deals’ for ‘special events’ should cause a wholesale rethink of how the UK positions itself in the worlds of sport and the arts.
Robert Langston provides a refresher guide.
Whether doctor resident in UK
A country-by-country guide to some of the key tax developments in 2011
Five leading tax professionals, including HMRC's Judith Knott, took part in a roundtable discussion on UK tax competitiveness. Much of the discussion, chaired by John Overs, concerned CFC reform and the potential ‘gateway’ test to filter cases out of the regime.
In light of the judgment, Patricia Mock and Bill Dodwell look at what it means for HMRC powers regarding extra-statutory concessions and contending residency, and legitimate expectation
Tax experts who have been calling for a statutory definition of ‘residence’ for many years have welcomed proposed reforms but flagged a number of issues to be addressed.