- EU-wide freezing order will not apply to matrimonial disputes
- Criticism forces Treasury to postpone splitting of IHT nil-rate band
- Mexico - SAT must name public organizations that have been exempted from income tax
EU-wide freezing order will not apply to matrimonial disputes
The European Commission's proposed new pan-European bank account freezing order will not be available for use in disputes about succession or matrimonial property, EU justice ministers have decided.Read more
The so-called 'Europe-wide preservation order' (EAPO) is part of a Commission plan to help both individuals and businesses enforce cross-border debts.
Criticism forces Treasury to postpone splitting of IHT nil-rate band
The 2014 Finance Bill will not include HMRC’s plan to split a single inheritance tax (IHT) nil-rate band among all trusts set up by an individual.Read more
The proposal was put out for consultation in June this year, as part of a package of measures described by HMRC as 'simplifying' the periodic IHT charges on relevant property trusts.
Mexico - SAT must name public organizations that have been exempted from income tax
The Tax Administration Service (SAT) – the body in charge of enforcing fiscal regulations in Mexico – must now reveal the identities of all federal agencies, political delegations, municipalities and decentralised or autonomous organizations that have been given income tax exemptions.Read more
The Institute of Access to Information and Data Protection (IFAI) has required the SAT to publish the relevant information.
Offshore service provider or criminal conspirator?
John Harper revisits the Dimsey case and appeal of 2001, and considers its implications today.Read more >
Dr Jean-Philippe Chetcuti reports on Malta’s first Family Business Act.Read more >
Rose Phelps advises solicitors to take a central role in planning clients’ life insurance and coordinating the professionals involved.Read more >