Page content Tax Aware Issue 13: February 2021 News UK Wealth Tax: Will this be the price of the COVID-19 pandemic? The Wealth Tax Commission has recommended that the UK should introduce a one-off wealth tax in order to help meet the costs of the COVID-19 pandemic. Read more. News Importing and exporting goods post-Brexit Now that the UK has left the EU, those exporting and importing goods between the UK and EU must review how this affects sales VAT, import VAT and customs duty, as well as the controls and procedures at the border. Read more. News Landmark ruling on the Law of Limitation The Supreme Court has held that the key date in the Law of Limitation for mistakes of law is the date a claimant discovered the mistake... [Read more] News A Brexit benefit for our non-UK clients Now that the UK has left the EU and the transition period is over, our supplies of legal services to overseas non-business clients should ordinarily no longer be subject to UK VAT, unless they directly relate to UK land. Read more. News Prolonged HMRC domicile enquiries appear set to continue In light of the recent Upper Tribunal decision of Embiricos [2020] UKUT 370, taxpayers cannot expect to use partial closure notices to force HMRC to complete their domicile status enquiries before providing details of their foreign income and gains. Read more. News CRS, FATCA and beneficial ownership registers: The battle for privacy continues Mishcon de Reya is acting in legal proceedings against the excessive nature of both FATCA and the CRS... Read more. News Corporate tax residence: The risk of UK involvement in non-UK company decisions A recent Court of Appeal decision serves as a reminder of the risk of non-UK incorporated companies becoming UK tax resident because their 'central management and control' takes place in the UK. Read more. Previous Issues Prev Next Issue 17 Sep 2022 Issue 16 Apr 2022 Issue 15 Jan 2022 Issue 14 Jun 2021 Issue 13 Feb 2021 Issue 12 Sep 2020 Issue 11 Apr 2020 Issue 10 Nov 2019 Issue 9 Jul 2019 Issue 8 Feb 2019 Issue 7 Oct 2018 Issue 6 Jul 2018 Issue 5 Apr 2018 Issue 4 Jan 2018 Issue 3 Oct 2017 Share
News UK Wealth Tax: Will this be the price of the COVID-19 pandemic? The Wealth Tax Commission has recommended that the UK should introduce a one-off wealth tax in order to help meet the costs of the COVID-19 pandemic. Read more.
News Importing and exporting goods post-Brexit Now that the UK has left the EU, those exporting and importing goods between the UK and EU must review how this affects sales VAT, import VAT and customs duty, as well as the controls and procedures at the border. Read more.
News Landmark ruling on the Law of Limitation The Supreme Court has held that the key date in the Law of Limitation for mistakes of law is the date a claimant discovered the mistake... [Read more]
News A Brexit benefit for our non-UK clients Now that the UK has left the EU and the transition period is over, our supplies of legal services to overseas non-business clients should ordinarily no longer be subject to UK VAT, unless they directly relate to UK land. Read more.
News Prolonged HMRC domicile enquiries appear set to continue In light of the recent Upper Tribunal decision of Embiricos [2020] UKUT 370, taxpayers cannot expect to use partial closure notices to force HMRC to complete their domicile status enquiries before providing details of their foreign income and gains. Read more.
News CRS, FATCA and beneficial ownership registers: The battle for privacy continues Mishcon de Reya is acting in legal proceedings against the excessive nature of both FATCA and the CRS... Read more.
News Corporate tax residence: The risk of UK involvement in non-UK company decisions A recent Court of Appeal decision serves as a reminder of the risk of non-UK incorporated companies becoming UK tax resident because their 'central management and control' takes place in the UK. Read more.