HM Revenue and Customs (HMRC) has unilaterally declared that a specialty debt is situated in the jurisdiction where the debtor resides, rather than in the jurisdiction of the deed itself as the established view has it.
Section
Published date
31/01/2013
HMRC has revised its inheritance tax manual to make clear that executors should not submit claims for a higher sale value for land or buildings sold within three years of the date of death.
Section
Published date
31/01/2013
The members of the interim independent advisory panel for HM Treasury's new general anti-abuse rule (GAAR) have been appointed.
Section
Published date
28/01/2013
UK Prime Minister David Cameron has told the World Economic Forum conference in Davos that he will use the UK's G8 presidency to launch a campaign against unethical tax avoidance by multinational companies.
Section
Published date
28/01/2013
Prudential's attempt to establish legal professional privilege for non-lawyer tax advisors has finally failed at the UK Supreme Court.
Section
Published date
24/01/2013
The US authorities have issued final regulations to govern the operation of the Foreign Accounts Tax Compliance Act (FATCA).
Section
Published date
21/01/2013
The Law Society and Land Registry have published a new practice note on the joint ownership of property.
Section
Published date
21/01/2013
Businessman Scot Young has been given a six-month jail sentence for refusing to comply with a disclosure order imposed by the England and Wales High Court.
Section
Published date
17/01/2013
India's federal government has yielded to pressure to drop its plans for a general anti-avoidance rule (GAAR).
Section
Published date
17/01/2013
The stamp duty surtax imposed on foreign and corporate buyers of residential property in Singapore has been increased from 10 to 15 per cent, only a year after its launch.
Section
Published date
14/01/2013