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International
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16
IRS tax system needs updating
Overcomplex
The Upper Tribunal’s decision in HMRC v Burlington Loan Management DAC
To have and to withhold?
Readers’ forum: Where is my adopted client domiciled?
Shock discovery
Gibraltar’s new draft legislation on property
Between a rock and a hard place
Cross-border trade
From local to global
Making a VAT claim from both HMRC and overseas tax authorities
Weighing up the odds
HMRC enquiries on customs duty compliance rise
On the increase
Readers’ forum: Does overseas storage supplier need to register for VAT?
French-based business
A locker is a permanent establishment in Germany
Not just a locker
Readers’ forum: Is there UK VAT on commission for arranging an art deal?
French VAT
Readers’ forum: How should expats access their online tax records?
Not so modern system
Readers’ forum: Mitigating capital gains tax liability of late client
Dual citizen client
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READERS'
FORUM
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Readers’ forum: VAT and Indian tax challenge
Readers’ forum: Trust me, I’m in control
Readers’ forum: Back from New Zealand
Readers’ forum: Better late than never
New queries: 17 September 2026
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NEWS
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English mayors to have power to set overnight visitor levies
HMRC refines online self-assessment registration service
Temporary zero rate applies to domestic electricity
Guidance on new anti-avoidance information notices
Extend penalty relaxation to people joining MTD next April, says ATT
DEADLINE DATES
Deadline dates for October 2026
CASES
Read All
Offshore company was a contractual shell
Capital repayment was within transactions in securities regime
Underdeclarations wholly attributable to director
Taxpayer was beneficially entitled to the property
Company was controlled in the UK