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
HMRC have uploaded a video guide for firms affected by VAT changes to the supply of digital services.
The YouTube clip comes ahead of 20 October, when businesses across the European Union will be able to sign up online for the Revenue’s new mini one-stop shop (MOSS) – which will remove the necessity to register for the tax with each country in which they provide broadcasting, telecommunications and e-services.
The UK is the first of 44 countries to commit formally to the new country-by-country reporting template proposed last week by the Organisation for Economic Cooperation and Development (OECD).
The move will improve transparency and help identify risks for tax avoidance, claimed financial secretary to the Treasury David Gauke.
He added, “In time, improved transparency between business and tax authorities will help developing countries in dealing with compliance, as they often lack the capacity to collect information themselves.
The Organisation for Economic Cooperation and Development (OECD) has revealed the opening strategies of its much-anticipated action plan for a coordinated international fight against tax avoidance by multinational enterprises.
Highlights from the event held at the University of Warwick
John Hargreaves v CRC, Upper Tribunal (Tax and Chancery Chamber)
The efficacy of tax exemptions for UK sporting events featuring non-resident athletes

