Adam Craggs (RPC) takes a look at the First-tier Tribunal decision in Rotberg, and the extent of the tribunal’s jurisdiction
For any transaction involving bonds or notes, there are a number of potential difficulties that may arise, which may include issues involving stamp taxes, VAT, withholding tax, FATCA, and the tax treatment of the bond issuer and bondholders. Eloise Walker and Abigail McGregor provide a handy practice guide for advisers
Chris Morgan reviews recent developments in the international tax sphere, including: the two changes to the CFC exemption contained in FB 2014; a summary of the CJEU’s rejection of the UK’s FTT challenge; proposed amendments to the EU’s Parent-Subsidiary Directive; and updates from India and Germany
Vimal Tilakapala and Anne Powell examine the recent decision in UK v Council of the European Union, in which the CJEU decided that the UK’s legal claim in relation to the EU financial transaction tax was admissible, but premature.
Helen Lethaby reviews recent developments affecting the City.
Abigail McGregor asks whether the financial transaction tax is on the rocks again
Helen Lethaby reviews recent developments, including the revised code of practice for banks, corresponding adjustments, corporate debt and derivatives, and the EU financial transaction tax.