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HTMLFifty Shades of FATCA
Penelope Williams; Withers Bergman LLP;
Legal Alert/Article
March 4, 2015, previously published on March 03, 2015
Absent another horse meat scandal, the clear focus on the evils of tax avoidance seems here to stay until the General Election; with the major political parties all seeing an easy way to win votes (while trying to defend individual action taken by their own members). So called 'UK FATCA' is now...

 

HTMLConstruction (Residential/Charitable)
Graham Elliott; Withers Bergman LLP;
Legal Alert/Article
March 4, 2015, previously published on February 26, 2015
The simple position on construction is that brand new buildings may be zero rated if they are residential or are to be used for certain very restricted charitable purposes, but anything that builds on what is there already (and is thus 'old') is positive rated. What could be simpler? Unfortunately,...

 

HTMLAll Nine Agree: U.S. Supreme Court Holds that the Tax Injunction Act Does Not Bar DMA’s Action in Federal Court
Michele Borens, Jeffrey A. Feldman, Jonathan A. Feldman, Todd A. Lard, Carley A. Roberts; Sutherland Asbill Brennan LLP;
Legal Alert/Article
March 4, 2015, previously published on March 3, 2015
Today the U.S. Supreme Court unanimously held in Direct Marketing Ass’n v. Brohl that the Tax Injunction Act (TIA) does not bar Direct Marketing Association’s federal lawsuit against Colorado.

 

HTMLVAT registration and time limits
Graham Elliott; Withers Bergman LLP;
Legal Alert/Article
March 4, 2015, previously published on February 26, 2015
You have to feel sorry for Captain Smith. He is a commercial pilot. He underwent an expensive training course before embarking on his career. He may have been a little uncertain at the time of the course whether it was going to be a pastime or a business, but it evolved clearly into a business. He...

 

HTMLFranchise and rebates
Graham Elliott; Withers Bergman LLP;
Legal Alert/Article
March 4, 2015, previously published on February 26, 2015
Every so often a tribunal case hits one's desk and one turns the pages wagging head in disbelief at each passing paragraph. Yes, that can happen when the tax payer is on a frolic, but it happens far too often when HMRC loses 'the plot'. Such a case is Kumon Educational (TC04291).

 

HTMLGood news for the skiing chalet and the villa in the South of France
Lucy Johnson; Withers Bergman LLP;
Legal Alert/Article
March 4, 2015, previously published on March 03, 2015
For clients owning property in continental Europe, one big problem has always been what happens to the property on death, and the tax implications then. Most continental European countries including Italy, France and Spain impose ‘forced heirship’ rules, so that owners of real property...

 

HTMLIRS Recognition of Taxpayer Rights Encourages Respect and Due Process
Jeremiah Coder, Barbara T. Kaplan; Greenberg Traurig, LLP;
Legal Alert/Article
March 4, 2015, previously published on February 27, 2015
In 2014, the Internal Revenue Service (IRS) took a major step forward in formalizing its commitment to taxpayer rights by administratively adopting the Taxpayer Bill of Rights, a list of 10 rights based on specific principles that are modeled on the U.S. Constitution’s Bill of Rights. The...

 

HTMLOffering discounts
Graham Elliott; Withers Bergman LLP;
Legal Alert/Article
March 4, 2015, previously published on February 26, 2015
On a similar topic to the franchise rebates, a warning that the age old rule concerning prompt payment discounts is changing on 1 April 2015. The old rule is/was that the VAT charge was based on the discounted price whether or not the customer qualified for the discount. The new rule, from April,...

 

HTMLVat-MAN RETURNS - Impacts on the Maquiladora Industry Began Jan. 1, 2015
Eugenio Grageda Nunez; Greenberg Traurig LLP;
Legal Alert/Article
March 4, 2015, previously published on January 12, 2015
As of Jan. 1, 2015, a 16 percent value added tax (VAT) will once again affect the temporary imports of goods performed by Maquiladoras, unless a certification is obtained from the Mexican Revenue Service or certain other conditions are fulfilled.

 

HTMLInternational trade - Group registration
Graham Elliott; Withers Bergman LLP;
Legal Alert/Article
March 4, 2015, previously published on February 26, 2015
The CJEU has bowled us all a googly in the form of its decision concerning the international trade of Skandia and how this is taxed in Sweden.

 


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