Jackie Wheaton answers a query on whether interest has a UK source, reviewing the key issues following Perrin v HMRC
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.
Carolyn Steppler and Jane Scott consider whether it may be easier for some individuals to become non-UK resident under the SRT, now the concept of a ‘clean break’ has been removed
When does interest arise in the UK or from a UK source? Maryanna Sharrock considers Perrin v HMRC.
No safe havens sets out an increasingly tough approach from HMRC on tackling avoidance on offshore income. Tina Riches asks whether it is now time for a proper debate on HMRC’s powers.
Jonathan Cooklin and David Wilson examine developments for UK companies listing in the US, including the emergence of direct trading of UK shares on US markets.
Marilyn McKeever asks whether new draft provisions spell the end for dual employment contracts for non-doms
Jayne Newton takes a look at the recently signed UK/Isle of Man intergovernmental agreement and its significance
In this comprehensive, seven-page report – which can be downloaded as a PDF – David Jervis, Ben Jones and Elspeth Van den Brande provide a detailed review of the tax deductibility rules across various European jurisdictions.