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Everyone loves to talk about Switzerland – a naturally beautiful country sitting at the heart of Europe.

The European Council, in its statement of conclusions to the 14–15 March 2013 meetings, clearly identified the driver behind current tax policy: ‘In the context of challenging fiscal consolidation

Clause 4, page 2, line 19, at end add—

‘(4) The Chancellor of the Exchequer shall instruct the Offi

The annual International Indirect Tax Conference took place on 14 February at the Royal Gardens Hotel in London.

In last month’s Tax Adviser, we summarised the responses that CIOT, ATT and LITRG had made on the draft

A Bingham principle states that the laws of the land should apply equally to all, save to the extent that objective differences justify differentiation.

Although HMRC has published details of the terms of the Liechtenstein Disclosure Facility (LDF), the same cannot be said of its Manx equivalent.

As delegates folded their dripping umbrellas, Stephen Coleclough, the conference chairman, welcomed us to the ‘it’s still winter and I’m fed up of this weather’ conference.

Set out below are the answers to a couple of common issues faced by members in practice.