Think again
On February 25th the highest German tax court, the Bundesfinanzhof (BFH), decided on the VAT implications of an EC chain...
Features
Features
Chair's view, Issue 3
It has been a busy and exciting time of course for practitioners of late.
Cutting-edge tax
Last December the CIOT’s outgoing President, Anne Fairpo, called for more attention to be paid to the academic study of ...
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Fundamental principles
Six years ago, a colleague took some time out from her job as a tax adviser. She told a friend that she was going to wri...
Before death do us part
Assets can be transferred between husband and wife or civil partners or same-sex spouses of the same domicile without at...
BEPS fireworks
By the time this article appears, the 13 papers covering the 15 actions in the Base Erosion and Profit Shifting (BEPS) p...
The new arena
Historically, intra-group financial transactions were generally subject to less tax authority scrutiny than those relati...
Together clear
Tax-transparent funds offer excellent possibilities for cross-border investing and the UK’s authorised contractual schem...
Digitalising VAT
The completion of the digital single market is cited as one of 10 political priorities for the European Commission....
More change
Pensions tax is undergoing a generational transformation after recent radical Budgets.