Wendy Walton and Miranda Chamberlain summarise recent happenings in the private client arena, including changes to the EU Fourth Anti-Money Laundering Directive and extra-statutory concession D33, the new HMRC helpline set up to assist flooding victims, and the business property relief decision in John Best
Sarah Halsted provides an updated guide to the VAT standard rates and compliance thresholds across the European Union
Chris Morgan reviews recent developments in the international arena, including Italy’s ‘Google tax’, the Swiss government’s report on ‘corporate tax reform III’ and Austria’s group tax proposals
Luigi Macioce reports on Italy’s new ‘Google tax’
David Heaton corrects some misconceptions in the national media about new EU migrants not paying UK tax
Sjoerd Douma & Bob van der Made, PwC, set out the key proposals.
Richard Woolich reviews changes to the place of supply rules in 2015 and the extended one stop shop.
Michael Anderson and Samantha Wilson examine the recent High Court ruling on Prudential, the test case in the CFC and dividend GLO.
Following the meeting of the EU Code of Conduct Group to discuss whether the UK’s patent box regime constitutes ‘harmful tax competition’, Carmen Aquerreta asks if this is the case, and considers what happens next.
HMRC’s administration of the QROPS regime has the effect of making cross-border transactions far less attractive and considerably riskier than keeping funds in the UK, reports Robert Waterson.