The planned devolution of tax powers to Scotland could result in a broad swathe of unintended complexities, including forcing many more taxpayers into self assessment, according to the Chartered Institute of Taxation (CIOT).
The new regime for non-resident capital gains tax
Revised visa rules have implications for non-doms’ tax liabilities
Capital gains tax implications of a property sale in South America
Last-minute planning tips
What are the potential liabilities on gifts made to an Irish resident?
Minimising the UK tax liabilities on investments held abroad
Are overseas gains remitted to the UK if a purchase is made in an airside shop?
E-books are subject to VAT at the standard rate, making them distinct from printed titles with their reduced rate provisions, the Court of Justice of the European Union (CJEU) has determined.
The long-running debate on books’ discrepancy of rates between digital and print went before the court as the result of the European Commission’s infraction proceedings against Luxembourg and France for applying sales tax at reduced rates to e-books of 3% and 5.5% respectively.
Capital gains issues for non-residents disposing of UK property
Potential tax liability on freelance income of a UK citizen resident in Japan
Tax of non-UK residents who carry out work here but live in Bermuda
Download the exclusive Xero
free report here.
