International

A UK citizen is moving to the US. Does the type of visa affect the client’s UK tax liabilities?

Tribunals’ inconsistent approach to VAT legislation

EC v UK (C-161/14), Court of Justice of the European Union

The Revenue has suspended its notification list of qualifying recognised overseas pension schemes (QROPS), after discovering the inclusion of schemes that do not meet the pension age test.

Conditions for claiming personal tax reliefs

The environment for non-domiciles

Implications of working in Sweden for less than a year

The European Commission (EC) has proposed ways to remove VAT barriers in the cross-border delivery of goods ordered and services received online.

The communication A Digital Single Market Strategy for Europe acknowledges that the administrative burden of VAT compliance and distortions of competition cause problems for businesses.

Tax transparency is becoming the norm, but many companies do not yet have systems or resources in place to meet new requirements, according to a study from accountancy giant EY.

Partnerships’ role in private client tax planning

Paying a dividend and crystallising capital gains while non-UK resident

The Court of Justice of the European Union (CJEU) wants to more than double its number of general court judges, as part of reform plans being examined by the European parliament.

The CJEU’s proposals – approved in principle by the Council of the EU – aim to “enhance the overall efficiency of the… court system and… provide structural and sustainable solutions”.

The mooted reform comes after the number of cases before the general court increased from 398 in 2000 to 912 in 2014, with growth expected to continue.