COMMON-REPORTING-STANDARD

Constantine Christofi

Adam Craggs

Recent trends in the contentious tax world, by Adam Craggs and Constantine Christofi (RPC).

Andrew Howard

How things have changed.

Martin Shah

Hatice Ismail

Hatice Ismail and Martin Shah (Simmons & Simmons) answer questions on the complex due diligence and reporting obligations on affected financial institutions, individuals and entities since the implementation of the Common Reporting Standard on 1 January this year.

Andrew Goldstone

Ruth Moore

Andrew Goldstone and Ruth Moore (Mishcon de Reya) review the latest developments in the private client arena, including: the proposed new SDLT rate; the downsizing inheritance tax residential nil rate band proposals; the common reporting standard; and reform of the wear and tear allowance.

Mark Middleditch

The monthly review of tax issues affecting the City, by Mark Middleditch (Allen & Overy).

Stuart Pibworth Will Smith Leonard Ng Chris Brause

Will Smith, Leonard Ng, Chris Brause and Stuart Pibworth (Sidley Austin) review recent developments within the investment funds industry which faces numerous challenges in the form of UK and international tax initiatives, as well as ongoing regulatory change.

Andrew Goldstone

Sarah Albury

Andrew Goldstone and Sarah Albury (Mishcon de Reya) report on recent updates in the private client arena, including: the proposed new strict liability criminal offence; changes to the LDF; the common reporting standard in the UK; strengthening DOTAS and the VADR; and the Presumption of Death Act.

Chris Morgan

Chris Morgan (KPMG) summarises recent international tax news, including updates from India, China and Poland; the CJEU decision in the Nordea Bank Danmark A/S case in Denmark; and updates to the OECD Model Tax Convention