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European Union – Income tax. The Court of Justice of the European Union ruled that art 63 of the Treaty on the Functioning of the European Union should be interpreted as precluding national legislation such as that at issue in the main proceedings which provided that the failure by a non-resident investment fund to comply with the obligations to communicate and publish certain information required by that legislation, which were applicable without distinction to resident and non-resident investment funds alike, resulting in the flat-rate taxation of the income which the taxpayer earned from that investment fund, since that legislation did not allow the taxpayer to provide evidence or information that could prove the actual size of that income.
European Union – Income tax. The Court of Justice of the European Union ruled that art 63 of the Treaty on the Functioning of the European Union should be interpreted as precluding national legislation such as that at issue in the main proceedings which provided that the failure by a non-resident investment fund to comply with the obligations to communicate and publish certain information required by that legislation, which were applicable without distinction to resident and non-resident investment funds alike, resulting in the flat-rate taxation of the income which the taxpayer earned from that investment fund, since that legislation did not allow the taxpayer to provide evidence or information that could prove the actual size of that income.
The Bar Council faces both opportunities and challenges on our key areas this year
Rachel Davenport, Co-founder and Director at AlphaBiolabs, discusses the role that drug, alcohol and DNA testing can play in non-court dispute resolution (NCDR)
Casey Randall explores what makes AlphaBiolabs the industry leader for court-admissible DNA testing
By Louise Crush of Westgate Wealth Management
A family lawyer has won a £500 donation for her preferred charity, an education centre for women from disadvantaged backgrounds, thanks to drug, alcohol and DNA testing laboratory AlphaBiolabs’ Giving Back campaign
Louise Crush of Westgate Wealth Management highlights some of the ways you can cut your IHT bill
