½Û×ÓÊÓÆµ

Tax News

Brexit Bulletin—first meeting between UK and Spain about Gibraltar and tax

Published on: 25 May 2021
Published by a

Specialist Tax Regulatory Materials

news-detailpage-img

Article summary

The Foreign, Commonwealth & Development Office has announced that the first meeting between the Liaison Body and the Joint Coordinating Committee has taken place under the International Agreement on Taxation and the Protection of Financial Interests regarding Gibraltar between the UK and Spain. The meeting was held to talk about tax co-operation arrangements between the Spanish and Gibraltan authorities.

Jurisdiction(s): England, Northern Ireland, Scotland, Wales and Spain

Popular Articles

Outright gifts

Outright giftsAn outright gift is the most straightforward type of gift. It simply involves the outright transfer of property from one person to another with no conditions attached.This type of gift is most suitable for clients who want to pass over modest amounts, or give to responsible and capable

14 Jul 2020 12:22 | Produced by Tolley in association with Emma Haley at Boodle Hatfield LLP Read more Read more

Exporting goods ― proof of export

Exporting goods ― proof of exportIn addition to the requirements laid down in the Exporting goods ― overview guidance note, businesses intending to zero-rate exported goods must hold satisfactory evidence that the goods have been delivered to a destination outside of the UK. If satisfactory evidence

15 Dec 2020 14:02 | Produced by Tolley Read more Read more

Holding companies ― VAT status of activities

Holding companies ― VAT status of activitiesThis guidance note examines how to determine the VAT status of a holding company’s activities. In particular, it looks at:•when a holding company is or is not in business•if a holding company is in business, whether its activities are exempt or taxableThe

14 Jul 2020 17:13 | Produced by Tolley Read more Read more