The article considers if it is still important that pensions be made 'auto-reversionary', after the MYEFO announcement.
The article outlines key factors in seeking ATO compensation - particularly on applications made under the CDDA Scheme.
In a recent Tax Court of Canada ruling the Court considered a motion for an Order directing the Appellant to attend and be cross-examined on its List of Documents pursuant to subsection 82(6) and paragraph 88(a) of the Tax Court of Canada Rules.
Last week, a longtime colleague of mine sent me a link to some promotional material that a charitable tax shelter had recently distributed.
Following several months of uncertainty since the announcement of modifications to the Québec mining tax regime, the Québec Minister of Finance and the Economy, Nicolas Marceau, together with the Québec Minister of Natural Resources, Martine Ouellet, have finally announced the amendments that they propose to make to the Mining Tax Act.
Immovable property tax is payable by 30 September each year on the market value as at 1 January 1980 of all immovable property in Cyprus registered in the name of the taxpayer at the start of the year.
Article V of the protocol to the double taxation agreement between Cyprus and Russia that entered into effect on 1 January 2013 amended the definition of dividends set out in paragraph 3 of Article 10 of the DTA.
A discussion on the statutory definition of tax residence.
A form of ‘mansion tax’ on high value UK residential property held in corporate ownership took effect from 1 April 2013.
Participants in certain perceived tax avoidance schemes are being offered the opportunity to settle with HMRC or face the prospect of a costly, drawn-out litigation process.
From 6 April 2013, sleeping and inactive limited partners will be required to pay class 2 and class 4 national insurance contributions (NICs).
If you are planning to purchase plant and machinery, you should consider when you will purchase it and how much you will spend and ideally contact us before the purchase.
A person who is UK-domiciled is subject to inheritance tax (IHT) on worldwide assets.
A summary of the most recent tax related developments.
In what could set a precedent in the interpretation of ‘wholly and exclusively’ allowable expenditure, Dr Samad Samadian has had his appeal dismissed by the HMRC tribunal, the culmination of a seven year battle with them over his business mileage claims.
As from 6 April 2013, small unincorporated businesses have the opportunity to calculate their profits using the cash accounting basis.
HMRC has launched a disclosure campaign aimed at those who have not declared tax on the sale of a property. September 2013.
On April 4, Kentucky Governor Steve Beshear signed legislation that makes several changes to income tax law as well as sales and use tax law.
A California Superior Court has issued a decision with significant impact on financial services.
In Alabama, when a property owner fails to pay his ad valorem property taxes, his property may be sold at a public auction to the highest bidder.