This month's international briefing by Chris Morgan focuses on US FATCA developments and a recent opinion of the Advocate General which challenges the conclusions of the court in Marks & Spencer.
What’s new?This month my main focus overseas is on the US where there has been further progress on FATCA and on the Court of Justice of the European Union (CJEU) where there has been a recent AG opinion that challenges the conclusions of the court in the Marks & Spencer case.
Back at home where the summer used to be a time for holidays and relaxation it is now the height of the consultation season and there have been two consultation documents published by HMRC since my last article that are potentially of interest:
