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  • Article

    Autumn Statement - 06 December 13

    The Chancellor said yesterday in presenting his Autumn Statement that he wished to put beyond doubt that entities established for the purposes of tax avoidance would not have any entitlement to charitable tax reliefs and that the measure would be introduced in the Finance Bill 2014.
    United KingdomTax
    Withers LLP
    Withers LLP
  • Article

    Cultural Gifts scheme

    Under the current Acceptance in Lieu scheme, taxpayers can offer to transfer objects, land and buildings of cultural or historical importance into public ownership in full or part payment of their liability to inheritance tax.
    United KingdomTax
    Withers LLP
    Withers LLP
Article

Don’t Forget Your Gift Receipt!

A recent US Tax Court case reminds us that individuals hoping for a US income tax deduction for gifts to charity must obtain contemporaneous written substantiation, often called a gift receipt, from the recipient charity.
United KingdomTax
Withers LLP
Withers LLP
  • Article

    Electronic Services - VAT

    If you provide any electronic services then this may affect you.
    United KingdomTax
    Withers LLP
    Withers LLP
  • Article

    Evidence For Claiming VAT

    We had a very interesting case in this otherwise arcane area. ZipVit has tried to claim VAT on a cost which had been charged without VAT.
    United KingdomTax
    Withers LLP
    Withers LLP
  • Article

    Food - Subways And Snowballs

    Two cases to the headlines have been the SubOne case, relating to toasted takeaway food products, and the Snowball case relating to a product by Lees and by Tunnocks.
    United KingdomTax
    Withers LLP
    Withers LLP
  • Article

    Further Education Colleges - VAT

    The First-tier Tribunal has decided that certain students of further education colleges are treated as receiving their tuition 'free of charge', and thus not giving rise to a business activity
    United KingdomTax
    Withers LLP
    Withers LLP
  • Article

    HMRC Investigations: Code Of Practice 9

    Not all tax fraud results in a criminal investigation and prosecution. HMRC have discretion to offer taxpayers whom they suspect have been involved in deliberate fraud an opportunity to make a full...
    United KingdomTax
    Withers LLP
    Withers LLP
  • Article

    International Trade

    People who provide services delivered through electronic means, sold to final consumers based in other EU states, need to cope with the change of 'place of supply' rules from 1 January 2015.
    United KingdomTax
    Withers LLP
    Withers LLP
  • Article

    Property TOGCs And Partial Exemption

    HMRC has revisited its policy on property assets transferred as going concerns in R&C Brief 27/14. This is a follow up on Brief 30/12, from a full 18 months ago.
    United KingdomTax
    Withers LLP
    Withers LLP
  • Article

    Proposed Revisions To The US Model Income Tax Treaty

    The US Treasury Department released proposed revisions to the US Model Income Tax Treaty (the 'Model Treaty'); the proposed changes are intended to combat treaty abuse and deny treaty benefits in certain situations.
    United KingdomTax
    Withers LLP
    Withers LLP
  • Article

    Reminder Of FATCA Registration Renewal Deadline

    If you are the trustee of a trust or the manager of a fund, you may have registered to file FATCA reports.
    United KingdomTax
    Withers LLP
    Withers LLP
  • Article

    VAT: The Hidden Cost In Residential Service Charges

    Not all VAT related cases come before a tax tribunal. In the case of Janine Ingram the issue was one of ‘Landlord and Tenant' law, which just so happened to involve VAT.
    United KingdomTax
    Withers LLP
    Withers LLP
  • Article

    No Disclosure, No Liberty!

    The English courts are getting tough on individuals who claim to have no control over trust assets when the reality is very different.
    United KingdomWealth Management
    Withers LLP
    Withers LLP
  • Article

    UK Government Consultation On Beneficiaries Of The £738m Dormant Assets Scheme

    The Government has launched a public consultation on what causes in England should benefit from the over £700 million available in the Dormant Assets Scheme.
    United KingdomWealth Management
    Withers LLP
    Withers LLP
  • Article

    US Corporate Law News: FASB Drops Plan To Conform US GAAP Definition Of Materiality To Judicial Definition

    The idea was originally proposed in September 2015 but was met by heavy criticism and the change was never officially made.
    United StatesAccounting and Audit
    Withers LLP
    Withers LLP
  • Article

    Reaz Jafri Comments On President Trump's Order Temporarily Barring Green Card Seekers And Their Families From Entering The U.S.

    President Donald Trump's order temporarily barring green card seekers from entering the U.S. will exclude spouses and minor children of American citizens...
    United StatesCoronavirus (COVID-19)
    Withers LLP
    Withers LLP
  • Article

    Doron Goldstein Featured In The Wall Street Journal

    Data Innovation, Privacy and Cybersecurity Partner Doron Goldstein discussed the Securities and Exchange Commission's (SEC) adoption of cyber incident reporting rules...
    United StatesCorporate/Commercial Law
    Withers LLP
    Withers LLP
  • Article

    It's Unanimous: SCOTUS Decision On Historic Tax Jurisdiction Case Announced

    In the biggest tax case for trusts in decades, North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust
    United StatesCorporate/Commercial Law
    Withers LLP
    Withers LLP
  • Article

    Maryland Awards Offshore Wind Energy Credits, The SEC Charges Ex-Nomura Traders, And The Ninth Circuit Tosses A Rate Fixing Suit Against A JPMorgan Subsidiary

    This week's corporate law news roundup includes discussions of Maryland's offshore wind energy initiative; the SEC's recent charges against former head Nomura Traders; and the Ninth Circuit's...
    United StatesCorporate/Commercial Law
    Withers LLP
    Withers LLP
  • Showing 821–840 of 4466 results

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