International

Go Fair Zeitarbeit OHG v Finanzamt Hamburg-Altona (C-594/13), CJEU

The new penalties regime for offshore evasion

Two changes to the Foreign Account Tax Compliance Act (FATCA) reporting criteria have been unveiled ahead of the 31 May return deadline.

The first update means UK financial institutions are no longer required to file nil returns – although such a document will still be necessary to make an election where the institution is in a nil position through applying the de minimis $50,000 or $250,000 threshold on pre-existing accounts.

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).

Revised visa rules have implications for non-doms’ tax liabilities

The new regime for non-resident capital gains tax

Capital gains tax implications of a property sale in South America

Last-minute planning tips

Minimising the UK tax liabilities on investments held abroad

What are the potential liabilities on gifts made to an Irish resident?

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.