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Jonathan Schwarz

Jonathan Schwarz is an English, Irish and Canadian barrister and a South African advocate at Temple Tax Chambers. His practice focuses on international tax disputes as counsel and as an expert and advice on solving cross-border tax problems. He is a visiting professor and programme director of the LLM (International Tax Law) at King’s College London.

ARTICLES

Jonathan Schwarz discusses the opinion of Advocate General in European Commission v Apple and Ireland.

This year's Hardman Memorial Lecture, given by JONATHAN SCHWARZ, considered rights and powers

JONATHAN SCHWARZ, barrister, examines the compatibility of the offshore fund rules with European Community law.

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Practice tip: Three Rs for accountants Readers’ forum: What are the tax implications of gifts to politicians? Readers’ forum: Exception for family or personal relationships Readers’ forum: Can interest from joint account be divided other than equally? Readers’ forum: Is option to tax possible for rooftop land sale to build flats?

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NEWS

Crackdown on national minimum wage compliance Reminder of voluntary contributions deadline Interactive tool launched Increased tax rates could drive business owners abroad Nudge letters target missing 2022-23 returns

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Deadline dates for November 2024

CASES

Qualifying trading began after deadline Compatibility of exit tax legislation with EU law Difference between calculating a claim and making one Properties in Malta were subject to UK tax Reasonable excuse for failing to submit returns on time

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This week's opinion: 24 October 2024 Qualifying trading began after deadline Compatibility of exit tax legislation with EU law Difference between calculating a claim and making one Properties in Malta were subject to UK tax

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