UK v European Commission (Case C-640/13), Court of Justice of the EU
New rules aimed at digital businesses will lead to needless complication
Impending changes to capital gains relief for only or main residence
Today’s autumn statement was a mixed bag for non-domestic taxpayers in the UK, experts have suggested, with the Chartered Institute of Taxation (CIOT) praising the announcement that there will be no changes to rules governing a non-residents’ entitlement to the UK personal allowance.
The government had proposed that a restriction should be introduced using an ‘economic connections test’ – but it will now not come into effect before April 2017, following a detailed consultation.
The UK tax treatment of a distribution from a Swiss company
Effect of owning a half-share in a property on residence status
The Right Honourable Clifton Hugh Lancelot de Verdon Baron Wrottesley (TC4084)
The impact of globalisation of tax, as seen from a PAC-led conference
Is it necessary to revisit residence status for a client who left the UK in 2012/13?
D Healey (TC4004)
FII Group Litigation v CIR and another, Court of Appeal
...is another man’s poisson. Comparative costs of employee taxes and labour in the UK and France
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