The US Internal Revenue Service (IRS) has confirmed, in FAQs, that only direct reporting non-financial foreign entities (NFFEs) are required to submit nil reports for FATCA.
The Registered Pension Schemes (Provision of Information) (Amendment) Regulations, SI 2015/606, specify the information scheme administrators must provide with effect from 6 April 2015 both to the receiving scheme administrator when transferring pension funds which can be paid tax free, and to HM
HMRC has published guidance on the extension of UK capital gains tax to disposals of UK residential property by non-residents. From 6 April 2015, non-UK residents must inform HMRC when they sell UK residential property as CGT may be due.
A recent CJEU decision on French social contributions on non-residents triggers a run for refunds.
The Finance Act 2014, Schedule 9 (Employment-related Securities etc.) (Consequential etc.
Andrew Goldstone and Charlie Sosna (Mishcon de Reya) round up the latest private client news, including: the remittance basis charge consultation; a report on tax incentives for art; Hutchings; and BiGDUG Limited Remuneration Trust (from Guernsey)
Hey, a new tax. As a tax adviser, that sounds like pretty good news. (Shame it is so bad for the country, but that's politics for you).
The government has published its long-awaited final proposals for CGT on non-UK residents owning UK residential property.
Andrew Goldstone (Mishcon de Reya) examines the government’s long awaited final proposals for CGT on non-UK residents owning UK residential property.