A double taxation convention between the UK and Germany, signed in March 2010, entered into force on 30 December 2010 (see SI 2010/2975).
The revised version of HMRC’s guide to Residence, Domicile and the Remittance Basis, is now available.
Chris Morgan provides a round-up of recent developments
Eloise Walker provides a case study covering all the key issues
James MacLachlan examines UK competitiveness in light of Wolseley’s migration
A senior European Commission official signalled that Ireland may have to increase its business and personal taxes and ‘become a normal tax country’ in order to restore its public finances following the banking crisis, the Financial Times reported on 1 October.
What is the impact of HMRC’s revised guidance? Ed Dwan and Lucy Sauvage examine the current position
HMRC has published new draft guidance on situations where it will not usually review a company's residence status
Your impartial need-to-know guide to the coalition Government's emergency Budget
Chris Morgan rounds up the latest developments in the international tax world