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Modern families in Switzerland
Building a family as an LGBTI+ parent takes planning.
Legislation from an Ivory Tower: Tax Consequences of the Ivory Act 2018
An overview of tax consequences of the Ivory Act 2018
Place of taxation of brokerage commissions
The new version of Article 21 the Cantonal and Communal Income Tax Harmonisation Act (CCITHA) will enter into force on 1 January 2019.
The Corrections: taxpayers required to address errors in offshore tax reporting by 30 September 2018 or face stringent new penalties
HMRC now have a nuclear legislative weapon against offshore non-compliance, in the form of the ‘requirement to correct’ (RTC) legislation.