International

Liabilities that might arise on a corporate change of residence

VAT refund scheme

HMRC has issued Notice 1001 to explain the rules that apply to charities eligible for refunds of VAT under VATA 1994, s 33C and s 33D.  Qualifying charities can claim a refund of VAT incurred on most goods and services supplied to them on or after 1 April 2015 and which relate to their non-business activities. The charity does have to be VAT registered.

American tax implications of the 25% tax-free lump sum element of a UK pension

HMRC greatly underestimated the impact of European Union tax rules for digital services, according to a study by Enterprise Nation, a membership group for start-up businesses.

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