- European Commission revisits double inheritance taxation
- New strict liability offence of offshore tax evasion
- Canada Revenue Agency extends tax filing deadline following “Heartbleed” chaos
European Commission revisits double inheritance taxation
The European Commission has launched a public consultation on taxation problems for individuals who are active across the borders of EU Member States.Read more
About 14.1 million EU citizens are resident in a Member State other than their own...
New strict liability offence of offshore tax evasion
The UK government is proposing to create a new criminal offence of failing to declare taxable offshore income.Read more
The offence is outlined in an updated version of HM Revenue & Customs' strategy document No Safe Havens.
Canada Revenue Agency extends tax filing deadline following “Heartbleed” chaos
The filing deadline for Canadian individual taxpayers has been extended, following a virus scare that led to the shutdown of Canada Revenue Agency’s (CRA) online services.Read more
May 1 is normally the end of the personal tax season...
Family business: a portrait
The second STEP Journal roundtable, sponsored by Northern Trust, saw family business advisors gather together for an animated discussion about philanthropic trends, how b…Read more >
Trusts and trust-like structures
When is a trust not a trust? And when is a company not a company? Patrick Delas explains.Read more >
Tipping the balance
How many extra services must a property-letting business provide to be deemed ‘mainly’ a trading business, and therefore qualify for inheritance tax business property…Read more >